Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 1987.
この法律は、昭和六十二年四月一日から施行する。
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 specially 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 1987 and subsequent years, and the provisions then in force continue to govern income tax for 1986 and prior 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、昭和六十二年分以後の所得税について適用し、昭和六十一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 Depreciation for Individuals
第三条（個人の減価償却に関する経過措置）
The provisions of items (i), (iii), (iv) and (vi) of the table in Article 11, paragraph (1) of the New Act apply to the depreciable assets set forth in those provisions 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") 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 depreciable assets set forth in items (i), (ii), (iv), (v) and (vii) of the table in Article 11, paragraph (1) of the Act on Special Measures Concerning Taxation Before the Amendment (hereinafter referred to as the "Former Act") for which the individual carried out the acquisition, etc. before the Effective Date.
新法第十一条第一項の表の第一号、第三号、第四号及び第六号の規定は、個人がこの法律の施行の日（以下「施行日」という。）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規定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改正前の租税特別措置法（以下「旧法」という。）第十一条第一項の表の第一号、第二号、第四号、第五号及び第七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。
The provisions of item (ii) of the table in Article 11, paragraph (1) of the New Act apply to machinery and other equipment set forth in that item that is put to use for business in place of a well prescribed in that item located within an area that became a designated area prescribed in Article 3, paragraph (1) of the Industrial Water Act (Act No. 146 of 1956) on or after the Effective Date, and the provisions then in force continue to govern machinery and other equipment set forth in item (iii) of the table in Article 11, paragraph (1) of the Former Act that is put to use for business in place of a well prescribed in that item located within an area that became that designated area before the Effective Date.
新法第十一条第一項の表の第二号の規定は、施行日以後に工業用水法（昭和三十一年法律第百四十六号）第三条第一項に規定する指定地域となつた地域内に存する同号に規定する井戸に代えて事業の用に供される同号に掲げる機械その他の設備について適用し、施行日前に当該指定地域となつた地域内に存する旧法第十一条第一項の表の第三号に規定する井戸に代えて事業の用に供される同号に掲げる機械その他の設備については、なお従前の例による。
The provisions then in force continue to govern cases in which an individual has put to use for the individual's business assets for emergency earthquake disaster countermeasures prescribed in Article 11-2, paragraph (1) of the Former Act for which the individual carried out the acquisition, etc. before the Effective Date.
The provisions of Article 12, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph for which an individual carries out the acquisition, etc. on or after the Effective Date 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 Former Act for which the individual carried out the acquisition, etc. before the Effective Date.
The provisions of Article 12-2, paragraph (1) of the New Act apply to machinery, etc. for technological development prescribed in that paragraph for which an individual carries out the acquisition, etc. on or after the Effective Date 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 machinery, etc. for technological development prescribed in Article 12-2, paragraph (1) of the Former Act for which the individual carried out the acquisition, etc. before the Effective Date.
The provisions of Article 13, paragraph (1) of the New Act apply to machinery and equipment, factory buildings and their associated facilities, and vehicles and transportation equipment prescribed in that paragraph for which an individual carries out the acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern machinery and equipment, factory buildings and their associated facilities, and vehicles and transportation equipment prescribed in Article 13, paragraph (1) of the Former Act for which an individual carried out the acquisition, etc. before the Effective Date.
The provisions of Article 13-2, paragraph (1) of the New Act apply to depreciable assets set forth in those provisions that are held by members of a commercial and industrial association, etc. or specified association referred to in those provisions that obtains approval on or after the Effective Date for a small and medium sized enterprise structural improvement plan or structural improvement project plan prescribed in item (i) or (ii) of that paragraph, and the provisions then in force continue to govern depreciable assets set forth in those provisions that are held by members of a commercial and industrial association, etc. or specified association referred to in those provisions that obtained approval before the Effective Date for a small and medium sized enterprise structural improvement plan or structural improvement project plan prescribed in Article 13-2, paragraph (1), item (i) or (ii) of the Former Act.
新法第十三条の二第一項の規定は、施行日以後に同項第一号又は第二号に規定する中小企業構造改善計画又は構造改善事業計画につき承認を受けるこれらの規定の商工組合等又は特定組合の構成員の有するこれらの規定に掲げる減価償却資産について適用し、施行日前に旧法第十三条の二第一項第一号又は第二号に規定する中小企業構造改善計画又は構造改善事業計画につき承認を受けたこれらの規定の商工組合等又は特定組合の構成員の有するこれらの規定に掲げる減価償却資産については、なお従前の例による。
The provisions of Article 14, paragraphs (1) and (2) of the New Act apply to rental housing prescribed in paragraph (1) of that Article or specified redevelopment buildings prescribed in paragraph (2) of that Article that an individual acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern rental housing prescribed in Article 14, paragraph (1) of the Former Act or specified redevelopment buildings prescribed in paragraph (2) of that Article that an individual acquired or newly built before the Effective Date.
新法第十四条第一項及び第二項の規定は、個人が施行日以後に取得又は新築をする同条第一項に規定する貸家住宅又は同条第二項に規定する特定再開発建築物について適用し、個人が施行日前に取得又は新築をした旧法第十四条第一項に規定する貸家住宅又は同条第二項に規定する特定再開発建築物については、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 for which an individual carries out the acquisition, etc. 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 for which an individual carried out the acquisition, etc. before the Effective Date.
The provisions of Article 18, paragraph (1), item (vi) of the New Act apply to contributions prescribed in that item that an individual disburses on or after the Effective Date.
新法第十八条第一項第六号の規定は、個人が施行日以後に支出する同号に規定する負担金について適用する。
Supplementary Provisions, Article 4Transitional Measures Concerning Reserves of Individuals
第四条（個人の準備金に関する経過措置）
The provisions then in force continue to govern the inclusion in the gross revenue of business income of the amount of the program reserve referred to in Article 20-2, paragraph (1) of the Former Act carried over from 1986, as of January 1, 1987, of an individual who has been setting aside the program reserve referred to in that paragraph.
旧法第二十条の二第一項のプログラム準備金を積み立てている個人の昭和六十二年一月一日における昭和六十一年から繰り越された同項のプログラム準備金の金額の事業所得の総収入金額への算入については、なお従前の例による。
Supplementary Provisions, Article 5Transitional Measures Concerning Tax Exemption for Agricultural Income from Reclaimed Land, etc.
第五条（開墾地等の農業所得の免税に関する経過措置）
The provisions of Article 24, paragraph (1) of the New Act apply to income arising from the cultivation of agricultural products prescribed in that paragraph on land that has become available for cultivation on or after the Effective Date through clearing, landfill or drainage reclamation prescribed in that paragraph.
新法第二十四条第一項の規定は、施行日以後に同項に規定する開墾又は埋立て若しくは干拓により耕作の用に供することができることとなつた土地における同項に規定する農産物の栽培から生ずる所得について適用する。
With regard to income arising from the cultivation of agricultural products prescribed in Article 24, paragraph (1) of the Former Act on land that became available for cultivation before the Effective Date through clearing, landfill or drainage reclamation prescribed in that paragraph, the provisions of that Article remain in force.
施行日前に旧法第二十四条第一項に規定する開墾又は埋立て若しくは干拓により耕作の用に供することができることとなつた土地における同項に規定する農産物の栽培から生ずる所得については、同条の規定は、なお効力を有する。
Supplementary Provisions, Article 6Transitional Measures Concerning the Special Income Tax Credit Where Housing Is Acquired
第六条（住宅を取得した場合の所得税額の特別控除に関する経過措置）
The provisions of Articles 41 and 41-2 of the New Act apply in the case where a resident has, on or after January 1, 1987, put a residential house or existing housing prescribed in Article 41, paragraph (1) of the New Act to use as the resident's own residence as specified in that paragraph, and the provisions then in force continue to govern the case where a resident put a residential house or existing housing prescribed in Article 41, paragraph (1) of the Former Act to use as the resident's own residence as specified in that paragraph before that date.
新法第四十一条及び第四十一条の二の規定は、居住者が昭和六十二年一月一日以後に新法第四十一条第一項に規定する居住用家屋又は既存住宅を同項の定めるところによりその者の居住の用に供した場合について適用し、居住者が同日前に旧法第四十一条第一項に規定する居住用家屋又は既存住宅を同項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。
Supplementary Provisions, Article 7Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax
第七条（法人税の特例に関する経過措置の原則）
Unless otherwise specially provided for, the provisions of Chapter III of the New Act apply to corporation tax for business years 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) beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date.