Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on the date of promulgation.
この法律は、公布の日から施行する。
Supplementary Provisions, Article 6Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第六条（租税特別措置法の一部改正に伴う経過措置）
Except in the case provided for in the following paragraph, the provisions of Article 12, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended by the provisions of the preceding Article (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended" in this Article) apply to industrial machinery, etc. prescribed in that paragraph 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 date on which this Act comes into effect (hereinafter referred to as the "Effective Date" in this Article) and which the individual puts to use for the individual's business, and the provisions then in force continue to govern cases in which an individual has put to use for the individual's business industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the Amendment" in this Article) for which the individual carried out the acquisition, etc. before the Effective Date.
With regard to industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment for which an individual carries out the acquisition, etc. within a specified area prescribed in Article 2, paragraph (3) of the Former Regional Act (hereinafter referred to as a "former specified area" in this Article) during the period from the Effective Date to March 31, 1987, the provisions of that Article remain in force. In this case, the phrase "districts specified by Cabinet Order within the specified areas prescribed in Article 2, paragraph (3) of the Act on Temporary Measures for Small and Medium-Sized Enterprises in Regions Related to Specified Industries (Act No. 106 of 1978)" in item (ii) of the table in paragraph (1) of that Article is deemed to be replaced with "districts specified by Cabinet Order within the specified areas prescribed in Article 2, paragraph (3) of the former Act on Temporary Measures for Small and Medium-Sized Enterprises in Regions Related to Specified Industries (Act No. 106 of 1978)".
With regard to contributions set forth in Article 18, paragraph (1), item (iv) of the Act on Special Measures Concerning Taxation Before the Amendment that an individual disburses during the period from the Effective Date to March 31, 1987 to a certified association, etc. prescribed in that item that obtained the approval referred to in that item before the Effective Date for an implementation plan prescribed in that item, the provisions then in force continue to govern.
個人が、改正前の租税特別措置法第十八条第一項第四号に規定する実施計画につき施行日前に同号の承認を受けた同号に規定する認定組合等に対し施行日から昭和六十二年三月三十一日までの間に支出する同号に掲げる負担金については、なお従前の例による。
Except in the case provided for in the following paragraph, the provisions of Article 45, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended apply to industrial machinery, etc. prescribed in that paragraph for which a corporation carries out the acquisition, etc. on or after the Effective Date and which the corporation puts to use for its business, and the provisions then in force continue to govern cases in which a corporation has put to use for its business industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment for which the corporation carried out the acquisition, etc. before the Effective Date.
With regard to industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment for which a corporation carries out the acquisition, etc. within a former specified area during the period from the Effective Date to March 31, 1987, the provisions of that Article remain in force. In this case, the phrase "districts specified by Cabinet Order within the specified areas prescribed in Article 2, paragraph (3) of the Act on Temporary Measures for Small and Medium-Sized Enterprises in Regions Related to Specified Industries" in item (ii) of the table in paragraph (1) of that Article is deemed to be replaced with "districts specified by Cabinet Order within the specified areas prescribed in Article 2, paragraph (3) of the former Act on Temporary Measures for Small and Medium-Sized Enterprises in Regions Related to Specified Industries".
With regard to contributions set forth in Article 52, paragraph (1), item (iv) of the Act on Special Measures Concerning Taxation Before the Amendment that a corporation disburses during the period from the Effective Date to March 31, 1987 to a certified association, etc. prescribed in that item that obtained the approval referred to in that item before the Effective Date for an implementation plan prescribed in that item, the provisions then in force continue to govern.
法人が、改正前の租税特別措置法第五十二条第一項第四号に規定する実施計画につき施行日前に同号の承認を受けた同号に規定する認定組合等に対し施行日から昭和六十二年三月三十一日までの間に支出する同号に掲げる負担金については、なお従前の例による。
With regard to corporation tax in the case where a certified association, etc. set forth in Article 66-10, paragraph (1), item (iv) of the Act on Special Measures Concerning Taxation Before the Amendment has, during the period from the Effective Date to March 31, 1987, acquired or manufactured fixed assets set forth in that item that are specified in the implementation plan referred to in that item for which it obtained the approval prescribed in that item before the Effective Date and that fall under the assets for experimental research referred to in that paragraph, the provisions then in force continue to govern.
改正前の租税特別措置法第六十六条の十第一項第四号に掲げる認定組合等が、施行日前に同号に規定する承認を受けた同号の実施計画において定められた同号に掲げる固定資産で同項の試験研究用資産に該当するものを施行日から昭和六十二年三月三十一日までの間に取得し、又は製作した場合における法人税については、なお従前の例による。