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; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
この法律は、公布の日から施行する。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 following provisions: January 1, 1989
次に掲げる規定 昭和六十四年一月一日
Omitted
略
among the provisions of Article 10, the provisions amending Article 3, paragraph (1), Article 3-3, paragraph (1), Article 8-2, paragraph (1), Article 8-3, paragraph (1), Article 8-4, paragraphs (1) and (2), Article 25-2, paragraph (2), item (i), paragraph (3), item (i), (b) and paragraph (5), item (ii), Article 26, paragraph (1) and the table in that paragraph, Article 27, Article 28-4, paragraph (1) and paragraph (6), item (i), Article 28-5, paragraph (1), the part of Article 31, paragraph (1) other than the items, item (ii), (b) of that paragraph and paragraph (5), item (i) of that Article, Article 31-3, paragraph (1), Article 31-4, paragraph (1), Article 32, paragraph (1), Article 41-10, paragraph (1), Article 41-12, paragraph (1), and the table in Article 41-14, paragraphs (1), (2) and (3) of the Act on Special Measures Concerning Taxation, and the provisions of Article 63 of the Supplementary Provisions;
第十条中租税特別措置法第三条第一項、第三条の三第一項、第八条の二第一項、第八条の三第一項、第八条の四第一項及び第二項、第二十五条の二第二項第一号、第三項第一号ロ及び第五項第二号、第二十六条第一項及び同項の表、第二十七条、第二十八条の四第一項及び第六項第一号、第二十八条の五第一項、第三十一条第一項各号列記以外の部分、同項第二号ロ及び第五項第一号、第三十一条の三第一項、第三十一条の四第一項、第三十二条第一項、第四十一条の十第一項、第四十一条の十二第一項並びに第四十一条の十四第一項、第二項及び第三項の表の改正規定並びに附則第六十三条の規定
Omitted
略
the following provisions: April 1, 1989
次に掲げる規定 昭和六十四年四月一日
Omitted
略
among the provisions of Article 10, the provisions amending the table of contents of the Act on Special Measures Concerning Taxation (excluding the part replacing "Section 5 Special Provisions on Taxation on Entertainment Expenses, etc. (Article 62)" with "/Section 5 Special Provisions on Taxation on Entertainment Expenses, etc. (Article 62)/Section 5-2 Special Provisions on Taxation on Interest on Liabilities Pertaining to Newly Acquired Land, etc. (Article 62-2)/", the part replacing "Section 5-2" with "Section 5-3", and the part replacing "Article 70-8" with "Article 70-9"), the provisions amending Article 1, Article 2, paragraph (3), items (iii) through (v), Article 32, paragraph (2), the title of Chapter II, Section 4, Subsection 9 and Article 37-10 of that Act, the provisions adding five Articles after Article 37-10 in Chapter II, Section 4, Subsection 9 of that Act, the provisions deleting "Chapter III Special Provisions of the Corporation Tax Act" and "Section 1 Special Provisions on the Reduction, etc. of Corporation Tax on Income Appropriated for Dividends, etc.", the provisions amending Articles 42-2 and 42-3 of that Act, the provisions deleting "Section 1-2 Special Provisions on Special Tax Credits and Depreciation", the provisions adding a chapter title and a section title before Article 42-4 of that Act, the provisions amending Article 42-6, paragraph (6), Article 42-7, paragraph (6), Article 57, paragraph (1), Article 63, paragraph (1), Article 63-2, paragraph (1) and Article 66-7, paragraphs (1) and (2) of that Act, the provisions deleting paragraphs (3) and (4) of that Article, the provisions amending Article 66-9, Article 66-15, paragraph (4), Article 67, paragraph (1), the table in that paragraph and paragraph (2) of that Article of that Act, the provisions adding one Article after Article 68-2 in Chapter III, Section 8 of that Act, the provisions amending the title of Chapter VI and the title of Section 1 of that Chapter, and Articles 85 and 86 of that Act, the provisions adding one Article after Article 86 of that Act, the provisions deleting "Section 1-2 Special Provisions of the Tobacco Consumption Tax Act" and "Section 2 Special Provisions of the Commodity Tax Act", the provisions adding a section title and one Article before Article 87 of that Act, the provisions amending Article 87 of that Act, the provisions adding a section title before Article 87-2 of that Act, the provisions amending Article 87-2, paragraphs (1) and (2) of that Act, the provisions deleting paragraph (3) of that Article, the provisions deleting Articles 87-3 and 87-4 of that Act, the provisions amending the heading of Article 87-5 of that Act and that Article, the provisions renumbering that Article as Article 87-3 of that Act, the provisions amending Articles 88 through 88-4 of that Act, the provisions deleting "Section 3-2 Special Provisions of the Petroleum Tax Act", the provisions amending Article 90-3 of that Act, the provisions adding a section title before Article 90-4 of that Act, the provisions amending the title of Chapter VI, Section 4 of that Act, the provisions deleting Articles 90-8 through 93-2 of that Act, the provisions renumbering Article 94 of that Act as Article 91 of that Act and the provisions deleting Article 95 of that Act, and the provisions of Articles 64 through 66, Articles 68 through 71, Articles 77 through 79 and Article 80, paragraph (2) of the Supplementary Provisions;
第十条中租税特別措置法の目次の改正規定（「第五節 交際費等の課税の特例（第六十二条）」を「／第五節 交際費等の課税の特例（第六十二条）／第五節の二 新規取得土地等に係る負債の利子の課税の特例（第六十二条の二）／」に改める部分、「第五節の二」を「第五節の三」に改める部分及び「第七十条の八」を「第七十条の九」に改める部分を除く。）、同法第一条、第二条第三項第三号から第五号まで、第三十二条第二項、第二章第四節第九款の款名及び第三十七条の十の改正規定、同法第二章第四節第九款中第三十七条の十の次に五条を加える改正規定、「第三章 法人税法の特例」及び「第一節 配当等に充てた所得に係る法人税の軽減等の特例」を削る改正規定、同法第四十二条の二及び第四十二条の三の改正規定、「第一節の二 特別税額控除及び減価償却の特例」を削る改正規定、同法第四十二条の四の前に章名及び節名を付する改正規定、同法第四十二条の六第六項、第四十二条の七第六項、第五十七条第一項、第六十三条第一項、第六十三条の二第一項並びに第六十六条の七第一項及び第二項の改正規定、同条第三項及び第四項を削る改正規定、同法第六十六条の九、第六十六条の十五第四項、第六十七条第一項、同項の表及び第二項の改正規定、同法第三章第八節中第六十八条の二の次に一条を加える改正規定、同法第六章の章名及び同章第一節の節名並びに第八十五条及び第八十六条の改正規定、同法第八十六条の次に一条を加える改正規定、「第一節の二 たばこ消費税法の特例」及び「第二節 物品税法の特例」を削る改正規定、同法第八十七条の前に節名及び一条を加える改正規定、同法第八十七条の改正規定、同法第八十七条の二の前に節名を付する改正規定、同法第八十七条の二第一項及び第二項の改正規定、同条第三項を削る改正規定、同法第八十七条の三及び第八十七条の四を削る改正規定、同法第八十七条の五の見出し及び同条の改正規定、同条を同法第八十七条の三とする改正規定、同法第八十八条から第八十八条の四までの改正規定、「第三節の二 石油税法の特例」を削る改正規定、同法第九十条の三の改正規定、同法第九十条の四の前に節名を付する改正規定、同法第六章第四節の節名の改正規定、同法第九十条の八から第九十三条の二までを削る改正規定、同法第九十四条を同法第九十一条とする改正規定、同法第九十五条を削る改正規定並びに附則第六十四条から第六十六条まで、第六十八条から第七十一条まで、第七十七条から第七十九条まで及び第八十条第二項の規定
the following provisions: the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation
次に掲げる規定 公布の日から起算して三月を超えない範囲内において政令で定める日
Omitted
略
among the provisions of Article 10, the provisions amending Article 78-4, paragraph (3) of the Act on Special Measures Concerning Taxation.
第十条中租税特別措置法第七十八条の四第三項の改正規定
Supplementary Provisions, Article 62Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第六十二条（租税特別措置法の一部改正に伴う所得税の特例に関する経過措置の原則）
The provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 10 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply, unless otherwise provided for in the New Act on Special Measures Concerning Taxation or these Supplementary Provisions, to income tax for 1989 and subsequent years, and with regard to income tax for 1988 and earlier years, the provisions then in force continue to govern.
第十条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第二章の規定は、新租税特別措置法及びこの附則に別段の定めがあるものを除くほか、昭和六十四年分以後の所得税について適用し、昭和六十三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 63Transitional Measures Concerning Special Provisions on Taxation Where Deemed Corporate Taxation Has Been Elected
第六十三条（みなし法人課税を選択した場合の課税の特例に関する経過措置）
With regard to the application of the provisions of Article 25-2 of the New Act on Special Measures Concerning Taxation to income tax for 1989, the phrase "28 percent" in paragraph (2), item (i) of that Article is deemed to be replaced with "27.3 percent", the phrase "67 percent" in paragraph (3), item (i), (b) of that Article with "68 percent", the phrase "28 percent" in paragraph (5), item (ii) of that Article with "29 percent", and the phrase "37.5 percent" with "40 percent".
昭和六十四年分の所得税に係る新租税特別措置法第二十五条の二の規定の適用については、同条第二項第一号中「百分の二十八」とあるのは「百分の二十七・三」と、同条第三項第一号ロ中「百分の六十七」とあるのは「百分の六十八」と、同条第五項第二号中「百分の二十八」とあるのは「百分の二十九」と、「百分の三十七・五」とあるのは「百分の四十」とする。
Supplementary Provisions, Article 64Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer of Securities
第六十四条（有価証券の譲渡による所得の課税の特例に関する経過措置）
The provisions then in force continue to govern income from a transfer, made before April 1, 1989, of public and corporate bonds prescribed in Article 37-10, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") or national government bonds prescribed in item (ii) of that paragraph.
昭和六十四年四月一日前に行われた第十条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第三十七条の十第一項第一号に規定する公社債又は同項第二号に規定する国債の譲渡による所得については、なお従前の例による。
Supplementary Provisions, Article 65Transitional Measures Concerning Tax Exemption on Income from the Transfer, etc. of Public and Corporate Bonds, etc.
第六十五条（公社債等の譲渡等による所得の非課税に関する経過措置）
The provisions of Article 37-13 of the New Act on Special Measures Concerning Taxation apply to income from a transfer of public and corporate bonds, etc. prescribed in paragraph (1), item (i) of that Article, and from the termination of a securities investment trust or the partial cancellation of a securities investment trust prescribed in item (ii) of that paragraph, that is made on or after April 1, 1989.
新租税特別措置法第三十七条の十三の規定は、昭和六十四年四月一日以後に行われる同条第一項第一号に規定する公社債等の譲渡及び同項第二号に規定する証券投資信託の終了又は証券投資信託の一部の解約による所得について適用する。
Supplementary Provisions, Article 66Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer of Public and Corporate Bonds Issued at a Discount
第六十六条（割引の方法により発行される公社債の譲渡による所得の課税の特例に関する経過措置）
The provisions of Article 37-14 of the New Act on Special Measures Concerning Taxation apply to income from a transfer of public and corporate bonds prescribed in paragraph (1), item (i) of that Article or national government bonds prescribed in item (ii) of that paragraph made on or after April 1, 1989, and to the report prescribed in paragraph (3) of that Article concerning the payment of consideration for that transfer.
新租税特別措置法第三十七条の十四の規定は、昭和六十四年四月一日以後に行われる同条第一項第一号に規定する公社債又は同項第二号に規定する国債の譲渡による所得及び当該譲渡に係る対価の支払に関する同条第三項に規定する調書について適用する。
Supplementary Provisions, Article 67Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第六十七条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則）
Unless otherwise provided for in the New Act on Special Measures Concerning Taxation or these Supplementary Provisions, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax on income of a corporation for business years beginning on or after April 1, 1989, and to corporation tax on liquidation income arising from dissolution or merger on or after that date (including corporation tax on income for a business year during liquidation of a corporation subject to corporation tax on liquidation income and corporation tax to be paid on a partial distribution of residual assets; the same applies hereinafter in this Article), and the provisions then in force continue to govern corporation tax on income of a corporation for business years that began before that date and corporation tax on liquidation income arising from dissolution or merger before that date.
新租税特別措置法第三章の規定は、新租税特別措置法及びこの附則に別段の定めがあるものを除くほか、法人の昭和六十四年四月一日以後に開始する事業年度の所得に対する法人税及び同日以後の解散又は合併による清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下この条において同じ。）について適用し、法人の同日前に開始した事業年度の所得に対する法人税及び同日前の解散又は合併による清算所得に対する法人税については、なお従前の例による。
Supplementary Provisions, Article 68Transitional Measures Concerning Special Provisions on Corporation Tax Rates on Income Appropriated for Dividends, etc.
第六十八条（配当等に充てた所得に対する法人税率の特例に関する経過措置）
With regard to corporation tax on income of a domestic corporation prescribed in Article 42-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years beginning during the period from April 1, 1989 to March 31, 1990, the provisions of that Article remain in force. In this case, the phrase "32 percent" in paragraph (1) of that Article is deemed to be replaced with "35 percent", the phrase "24 percent" with "26 percent", and the phrase "22 percent" with "25 percent".
旧租税特別措置法第四十二条の二第一項に規定する内国法人の昭和六十四年四月一日から昭和六十五年三月三十一日までの間に開始する事業年度の所得に対する法人税については、同条の規定は、なおその効力を有する。この場合において、同条第一項中「百分の三十二」とあるのは「百分の三十五」と、「百分の二十四」とあるのは「百分の二十六」と、「百分の二十二」とあるのは「百分の二十五」とする。
In the case referred to in the preceding paragraph, the phrase "the provisions of the following Article" in Article 42-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "the provisions of Article 42-3 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) prior to the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 109 of 1988; hereinafter referred to as the "Amending Act" in this paragraph), which remains in force pursuant to the provisions of Article 69 of the Supplementary Provisions of the Amending Act and as read with the replacement of terms pursuant to the provisions of that Article", the phrase "the provisions of Article 23 of the Corporation Tax Act" with "the provisions of Article 23 of the Corporation Tax Act (Act No. 34 of 1965) as applied with the replacement of terms pursuant to the provisions of Article 15 of the Supplementary Provisions of the Amending Act", and the phrase "and the Act on Special Measures Concerning Taxation" in paragraph (3) of that Article with "and the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Act Partially Amending the Income Tax Act, etc. (Act No. 109 of 1988), which remains in force pursuant to the provisions of Article 68, paragraph (1) (Transitional Measures Concerning Special Provisions on Corporation Tax Rates on Income Appropriated for Dividends, etc.) of the Supplementary Provisions of that Act and as read with the replacement of terms pursuant to the provisions of that paragraph and paragraph (2) of that Article".
前項の場合において、旧租税特別措置法第四十二条の二第一項中「次条の規定」とあるのは「所得税法等の一部を改正する法律（昭和六十三年法律第百九号。以下この項において「改正法」という。）附則第六十九条の規定によりなおその効力を有するものとされ同条の規定により読み替えられた改正法第十条の規定による改正前の租税特別措置法（昭和三十二年法律第二十六号）第四十二条の三の規定」と、「法人税法第二十三条の規定」とあるのは「改正法附則第十五条の規定により読み替えて適用される法人税法（昭和四十年法律第三十四号）第二十三条の規定」と、同条第三項中「及び租税特別措置法」とあるのは「及び所得税法等の一部を改正する法律（昭和六十三年法律第百九号）附則第六十八条第一項（配当等に充てた所得に対する法人税率の特例に関する経過措置）の規定によりなおその効力を有するものとされ同項及び同条第二項の規定により読み替えられた同法第十条（租税特別措置法の一部改正）の規定による改正前の租税特別措置法」とする。
Supplementary Provisions, Article 69Transitional Measures Concerning Special Provisions, etc. on Exclusion from Gross Profit of Dividends, etc. Received by Corporations
第六十九条（法人の受けた配当等の益金不算入の特例等に関する経過措置）
With regard to the calculation of the amount of income of a corporation prescribed in Article 42-3, paragraph (1), (3) or (4) of the Former Act on Special Measures Concerning Taxation for business years beginning during the period from April 1, 1989 to March 31, 1990, and of the amount of its liquidation income arising from dissolution on or before that date, the provisions of that Article remain in force. In this case, the phrase "25 percent" in paragraph (1) of that Article is deemed to be replaced with "12.5 percent", the phrase "Article 23 of the Corporation Tax Act" with "Article 23 of the Corporation Tax Act (Act No. 34 of 1965) as applied with the replacement of terms pursuant to the provisions of Article 15 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 109 of 1988; referred to as the "Amending Act" in paragraph (4)) (referred to as "Article 23 of the Corporation Tax Act as read under the amending Act" in paragraph (3))", the phrase "25 percent" in paragraph (3) of that Article with "12.5 percent", the phrase "Article 23 of that Act" with "Article 23 of the Corporation Tax Act as read under the amending Act", the phrase "Article 93 of that Act" in paragraph (4) of that Article with "Article 93 of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Amending Act (hereinafter referred to as "Article 93 of the former Corporation Tax Act" in this paragraph) and Article 93 of the Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of the Amending Act (hereinafter referred to as "Article 93 of the Corporation Tax Act as read under the amending Act" in this paragraph)", the phrase "paragraph (2), item (ii) of that Article" with "Article 93, paragraph (2), item (ii) of the former Corporation Tax Act or Article 93, paragraph (2), item (ii) of the Corporation Tax Act as read under the amending Act", the phrase "the provisions of that item" with "those provisions", the phrase "the amount of dividends, etc. received" with "the amount of dividends, etc. received (limited to those received in each business year during liquidation beginning on or before March 31, 1990), divided into the amount of dividends, etc. received in each business year during liquidation that began before April 1, 1989 and the amount of dividends, etc. received in a business year during liquidation that began during the period from that date to March 31, 1990, the amount of dividends, etc. for each of those divisions", and the phrase "the amount equivalent to 25 percent of" with "the total of the amounts calculated by multiplying by 25 percent for each business year during liquidation that began before April 1, 1989 and by 12.5 percent for a business year during liquidation that began during the period from that date to March 31, 1990, respectively", and beyond that, necessary matters concerning the application of the provisions of that Article are specified by Cabinet Order.
法人で旧租税特別措置法第四十二条の三第一項、第三項又は第四項に規定するものの昭和六十四年四月一日から昭和六十五年三月三十一日までの間に開始する事業年度の所得及び同日以前の解散による清算所得の金額の計算については、同条の規定は、なおその効力を有する。この場合において、同条第一項中「百分の二十五」とあるのは「百分の十二・五」と、「法人税法第二十三条」とあるのは「所得税法等の一部を改正する法律（昭和六十三年法律第百九号。第四項において「改正法」という。）附則第十五条の規定により読み替えて適用される法人税法（昭和四十年法律第三十四号）第二十三条（第三項において「改正法による読替え後の法人税法第二十三条」という。）」と、同条第三項中「百分の二十五」とあるのは「百分の十二・五」と、「同法第二十三条」とあるのは「改正法による読替え後の法人税法第二十三条」と、同条第四項中「同法第九十三条」とあるのは「改正法第二条の規定による改正前の法人税法第九十三条（以下この項において「旧法人税法第九十三条」という。）及び改正法附則第十九条第一項の規定により読み替えて適用される法人税法第九十三条（以下この項において「改正法による読替え後の法人税法第九十三条」という。）」と、「同条第二項第二号」とあるのは「旧法人税法第九十三条第二項第二号又は改正法による読替え後の法人税法第九十三条第二項第二号」と、「同号の規定」とあるのは「これらの規定」と、「受けた配当等の金額」とあるのは「受けた配当等の金額（昭和六十五年三月三十一日以前に開始する清算中の各事業年度において受けたものに限る。）を昭和六十四年四月一日前に開始した清算中の各事業年度に受けた配当等の金額及び同日から昭和六十五年三月三十一日までの間に開始した清算中の事業年度に受けた配当等の金額に区分し、当該区分ごとの配当等の金額」と、「の百分の二十五に相当する金額」とあるのは「に昭和六十四年四月一日前に開始した清算中の各事業年度については百分の二十五、同日から昭和六十五年三月三十一日までの間に開始した清算中の事業年度については百分の十二・五をそれぞれ乗じて計算した金額の合計額」とするほか、同条の規定の適用に関し必要な事項は、政令で定める。