Supplementary Provisions, Article 6Transitional Measures Concerning Reserves of Individuals
第六条（個人の準備金に関する経過措置）
With regard to the inclusion in gross revenue relating to business income, as of January 1, 1988, of the reserve for programs, etc. referred to in Article 20-2, paragraph (1) of the Former Act carried over from 1987 by an individual listed in the left-hand column of item (iii) of the table in that paragraph who sets aside that reserve for programs, etc., the provisions then in force continue to govern.
旧法第二十条の二第一項のプログラム等準備金を積み立てている同項の表の第三号の上欄に掲げる個人の昭和六十三年一月一日における昭和六十二年から繰り越された同項のプログラム等準備金の事業所得に係る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 7Transitional Measures Concerning Special Provisions on Taxation Where Deemed Corporate Taxation Has Been Elected
第七条（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, paragraph (1) of the New Act in the case where a person who submitted the written notification referred to in Article 25-2, paragraph (8) of the Former Act and ceased the election referred to in paragraph (1) of that Article, and for whom the year in which the person ceased that election is 1987 or 1988, seeks for the first time on or after the Effective Date to receive the application of the provisions of Article 25-2, paragraph (1) of the New Act, the phrase "for each year within three years from the year in which the person ceased that election" in the proviso to that paragraph is deemed to be replaced with "for 1988".
旧法第二十五条の二第八項の届出書を提出して同条第一項の選択をやめた者で当該選択をやめた年が昭和六十二年又は昭和六十三年であるものが施行日以後最初に新法第二十五条の二第一項の規定の適用を受けようとする場合における同項の規定の適用については、同項ただし書中「当該選択をやめた年以後三年内の各年分」とあるのは、「昭和六十三年分」とする。
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 Article 31-2 of the New Act apply to a transfer made by an individual on or after the Effective Date that falls under a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article or a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article, and the provisions then in force continue to govern a transfer made by an individual before the Effective Date that falls under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the Former Act or a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article.
新法第三十一条の二の規定は、個人が施行日以後に行う同条第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第三項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡について適用し、個人が施行日前に行つた旧法第三十一条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第三項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡については、なお従前の例による。
The provisions of Article 31-4 of the New Act apply to a transfer made by an individual on or after the Effective Date of land, etc. or buildings, etc. prescribed in paragraph (1) of that Article that fall under residential property prescribed in that paragraph.
新法第三十一条の四の規定は、個人が施行日以後に行う同条第一項に規定する土地等又は建物等で同項に規定する居住用財産に該当するものの譲渡について適用する。
The provisions of Article 36-2, paragraph (1) of the New Act (including as applied mutatis mutandis pursuant to paragraph (2) of that Article) apply to a transfer of transferred assets prescribed in that paragraph made by an individual on or after the Effective Date, and the provisions then in force continue to govern a transfer of transferred assets prescribed in Article 36-2, paragraph (1) of the Former Act made by an individual before the Effective Date.
新法第三十六条の二第一項（同条第二項において準用する場合を含む。）の規定は、個人が施行日以後に行う同項に規定する譲渡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三十六条の二第一項に規定する譲渡資産の譲渡については、なお従前の例による。
The provisions of Article 37-5, paragraph (5), item (i) of the New Act apply to a transfer of assets prescribed in that item made by an individual on or after the Effective Date, and the provisions then in force continue to govern a transfer of assets prescribed in Article 37-5, paragraph (5), item (i) of the Former Act made by an individual before the Effective Date.
新法第三十七条の五第五項第一号の規定は、個人が施行日以後に行う同号に規定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五項第一号に規定する資産の譲渡については、なお従前の例による。
Supplementary Provisions, Article 9Transitional Measures Concerning Special Income Tax Credit Where a House Has Been Acquired, etc.
第九条（住宅の取得等を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 to the case where a resident has, on or after January 1, 1988, used a residential house or existing house prescribed in Article 41, paragraph (1) of the New Act, or the part of a house that has undergone extension, reconstruction, etc. that pertains to that extension, reconstruction, etc., as the resident's own dwelling as provided for in that paragraph, and the provisions then in force continue to govern the case where a resident has, before that date, used a residential house or existing house prescribed in Article 41, paragraph (1) of the Former Act as the resident's own dwelling as provided for in that paragraph.
新法第四十一条及び第四十一条の二の規定は、居住者が昭和六十三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若しくは既存住宅又は増改築等をした家屋の当該増改築等に係る部分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 10Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax
第十条（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.
Supplementary Provisions, Article 11Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Energy Infrastructure Advancement Equipment Has Been Acquired
第十一条（エネルギー基盤高度化設備を取得した場合の特別償却又は法人税額の特別控除に関する経過措置）
With regard to corporation tax in the case where a corporation prescribed in Article 42-5, paragraph (1) of the Former Act has used for the business prescribed in that paragraph energy infrastructure advancement equipment prescribed in that paragraph for which it made an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies in the following Article) before the Effective Date, the provisions of Article 42-5 of the Former Act remain in force. In this case, the phrase "the preceding Article, paragraphs (2) through (4) and paragraph (6) of the following Article" in paragraph (2) of that Article is deemed to be replaced with "Article 42-4, Article 42-5, paragraphs (2) and (3), and Article 42-6, paragraphs (2) through (4) and paragraph (6) of the Act on Special Measures Concerning Taxation as amended by the 1990 Amendment Act", the phrase "and Article 68-2" with ", Article 42-8, paragraph (2) and Article 68-2, and Article 42-5, paragraphs (2) and (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1990 Amendment Act, which remain in force pursuant to the provisions of Article 15, paragraph (1) of the Supplementary Provisions of the 1990 Amendment Act", the phrase "if there is an amount to be deducted, that amount" in paragraph (3) of that Article with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the 1990 Amendment Act or Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1990 Amendment Act, which remains in force pursuant to the provisions of Article 15, paragraph (1) of the Supplementary Provisions of the 1990 Amendment Act, those amounts", the phrase "or Article 42-5 of the Act on Special Measures Concerning Taxation" in paragraph (8) of that Article with "or Article 42-5 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. 4 of 1988; hereinafter referred to as the "1988 Amendment Act"), which remains in force pursuant to the provisions of Article 11, paragraph (1) of the Supplementary Provisions of the 1988 Amendment Act", and the phrase "and Article 42-5 of the Act on Special Measures Concerning Taxation" with "and Article 42-5 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1988 Amendment Act, which remains in force pursuant to the provisions of Article 11, paragraph (1) of the Supplementary Provisions of the 1988 Amendment Act".
旧法第四十二条の五第一項に規定する法人が施行日前に取得等（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エネルギー基盤高度化設備を同項に規定する事業の用に供した場合における法人税については、旧法第四十二条の五の規定は、なおその効力を有する。この場合において、同条第二項中「前条、次条第二項から第四項まで及び第六項」とあるのは「平成二年改正法による改正後の租税特別措置法第四十二条の四、第四十二条の五第二項及び第三項、第四十二条の六第二項から第四項まで及び第六項」と、「並びに第六十八条の二」とあるのは「、第四十二条の八第二項並びに第六十八条の二並びに平成二年改正法附則第十五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平成二年改正法による改正前の租税特別措置法第四十二条の五第二項及び第三項」と、同条第三項中「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平成二年改正法による改正後の租税特別措置法第四十二条の五第二項若しくは平成二年改正法附則第十五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平成二年改正法による改正前の租税特別措置法第四十二条の五第二項の規定により当該事業年度の所得に対する法人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、同条第八項中「又は租税特別措置法第四十二条の五」とあるのは「又は租税特別措置法の一部を改正する法律（昭和六十三年法律第四号。以下「昭和六十三年改正法」という。）附則第十一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六十三年改正法による改正前の租税特別措置法第四十二条の五」と、「並びに租税特別措置法第四十二条の五」とあるのは「並びに昭和六十三年改正法附則第十一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六十三年改正法による改正前の租税特別措置法第四十二条の五」とする。
With regard to the application of the provisions of Articles 42-4 through 42-8, Article 52-2, Article 52-3 or Article 63 (including as applied mutatis mutandis pursuant to Article 63-2, paragraph (6) of the 1990 New Act) of the 1990 New Act in the case where the provisions of the preceding paragraph apply, the phrase "Article 68-2" in Article 42-4, paragraph (1) of the 1990 New Act is deemed to be replaced with "Article 68-2 and Article 42-5, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1988 Amendment Act, which remains in force pursuant to the provisions of Article 11, paragraph (1) of the Supplementary Provisions of the 1988 Amendment Act (referred to as 'Article 42-5, paragraph (3) of the 1988 Former Act' in the following Article through Article 42-8)", the phrase "Article 68-2" in Article 42-5, paragraph (2) of the 1990 New Act with "Article 68-2 and Article 42-5, paragraph (3) of the 1988 Former Act", the phrase "if there is an amount to be deducted, that amount" in paragraph (3) of that Article with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 42-5, paragraph (3) of the 1988 Former Act or Article 42-5, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1990 Amendment Act, which remains in force pursuant to the provisions of Article 15, paragraph (1) of the Supplementary Provisions of the 1990 Amendment Act, those amounts", the phrase "Article 68-2" in Article 42-6, paragraph (2), Article 42-7, paragraph (2) and Article 42-8, paragraph (2) of the 1990 New Act with "Article 68-2 and Article 42-5, paragraph (3) of the 1988 Former Act", the phrase "or Article 51" in Article 52-2, paragraph (1) of the 1990 New Act with "or Article 51 or Article 42-5, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1988 Amendment Act, which remains in force pursuant to the provisions of Article 11, paragraph (1) of the Supplementary Provisions of the 1988 Amendment Act (hereinafter referred to as 'Article 42-5, paragraph (1) of the 1988 Former Act' in this Article and the following Article)", the phrase "or Article 51" in paragraphs (2) and (3) of that Article and Article 52-3, paragraph (1) of the New Act with "or Article 51 or Article 42-5, paragraph (1) of the 1988 Former Act", and Article 63, paragraph (6), item (ii) of the 1990 New Act is deemed to further provide that, with regard to the application of the provisions of Article 42-5 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1988 Amendment Act, which remains in force pursuant to the provisions of Article 11, paragraph (1) of the Supplementary Provisions of the 1988 Amendment Act, the phrase "and Article 68-2" in paragraph (2) of that Article is deemed to be replaced with ", Article 63 and Article 68-2".
前項の規定の適用がある場合における平成二年新法第四十二条の四から第四十二条の八まで、第五十二条の二、第五十二条の三又は第六十三条（平成二年新法第六十三条の二第六項において準用する場合を含む。）の規定の適用については、平成二年新法第四十二条の四第一項中「第六十八条の二」とあるのは「第六十八条の二並びに昭和六十三年改正法附則第十一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六十三年改正法による改正前の租税特別措置法第四十二条の五第三項（次条から第四十二条の八までにおいて「昭和六十三年旧法第四十二条の五第三項」という。）」と、平成二年新法第四十二条の五第二項中「第六十八条の二」とあるのは「第六十八条の二並びに昭和六十三年旧法第四十二条の五第三項」と、同条第三項中「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昭和六十三年旧法第四十二条の五第三項若しくは平成二年改正法附則第十五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平成二年改正法による改正前の租税特別措置法第四十二条の五第二項若しくは第三項の規定により当該事業年度の所得に対する法人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、平成二年新法第四十二条の六第二項、第四十二条の七第二項及び第四十二条の八第二項中「第六十八条の二」とあるのは「第六十八条の二並びに昭和六十三年旧法第四十二条の五第三項」と、平成二年新法第五十二条の二第一項中「又は第五十一条」とあるのは「若しくは第五十一条又は昭和六十三年改正法附則第十一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六十三年改正法による改正前の租税特別措置法第四十二条の五第一項（以下この条及び次条において「昭和六十三年旧法第四十二条の五第一項」という。）」と、同条第二項及び第三項並びに新法第五十二条の三第一項中「又は第五十一条」とあるのは「若しくは第五十一条又は昭和六十三年旧法第四十二条の五第一項」と、平成二年新法第六十三条第六項第二号中「とする」とあるのは「とし、昭和六十三年改正法附則第十一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六十三年改正法による改正前の租税特別措置法第四十二条の五の規定の適用については、同条第二項中「並びに第六十八条の二」とあるのは、「、第六十三条並びに第六十八条の二」とする」とする。
Supplementary Provisions, Article 12Transitional Measures Concerning Depreciation by Corporations
第十二条（法人の減価償却に関する経過措置）
The provisions of items (i) and (iv) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in those provisions for which a corporation makes an acquisition, etc. on or after the Effective Date and which it uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business depreciable assets listed in items (i), (iv) and (v) of the table in Article 43, paragraph (1) of the Former Act for which it made an acquisition, etc. before the Effective Date.
The provisions of Article 43-2, paragraph (1) of the New Act apply to specified facilities prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date and uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business specified facilities prescribed in Article 43-2, paragraph (1) of the Former Act that it acquired or constructed before the Effective Date.
新法第四十三条の二第一項の規定は、法人が施行日以後に取得又は建設をしてその事業の用に供する同項に規定する特定の施設について適用し、法人が施行日前に取得又は建設をした旧法第四十三条の二第一項に規定する特定の施設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 Article 45, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date and which it uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act for which it made an acquisition, etc. before the Effective Date.
The provisions then in force continue to govern the case where a corporation prescribed in Article 45-2, paragraph (1) of the Former Act (limited to one that is a member of an association, etc. prescribed in that paragraph that received the certification prescribed in that paragraph before the Effective Date) has, within the period prescribed in that paragraph, made an acquisition, etc. of machinery, etc. for technological development prescribed in that paragraph and used it for its business.
With regard to the application of the provisions of Articles 52-2 and 52-3 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 22 of 1994) (hereinafter referred to as the "1994 New Act") in the case where the provisions of the preceding paragraph apply, the phrase "or Articles 43 through 49" in Article 52-2 and Article 52-3, paragraph (1) of the 1994 New Act is deemed to be replaced with ", Articles 43 through 49 or Article 12, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 4 of 1988)".
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（平成六年法律第二十二号）による改正後の租税特別措置法（以下「平成六年新法」という。）第五十二条の二及び第五十二条の三の規定の適用については、平成六年新法第五十二条の二及び第五十二条の三第一項中「又は第四十三条から第四十九条まで」とあるのは、「、第四十三条から第四十九条まで又は租税特別措置法の一部を改正する法律（昭和六十三年法律第四号）附則第十二条第四項」とする。
The provisions of Article 45-2, paragraph (2) of the New Act apply to medical equipment, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date and which it uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business medical equipment prescribed in Article 45-3, paragraph (2) of the Former Act that it acquired or manufactured before the Effective Date.
The provisions of Article 46, paragraph (1) of the New Act apply to fishing vessels specified in item (iii) of that paragraph that are held by members of a fishery cooperative, etc. prescribed in that item 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 specified in that item that are held by members of a fishery cooperative, etc. prescribed in Article 46, 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.
新法第四十六条第一項の規定は、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同号に定める漁船について適用し、施行日前に旧法第四十六条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同号に定める漁船については、なお従前の例による。
The provisions of Article 48, paragraph (1) of the New Act apply to depreciable assets listed in item (ii) or (iii) of the table in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in item (ii) or (iii) of the table in Article 48, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date.
新法第四十八条第一項の規定は、法人が施行日以後に取得又は建設をする同項の表の第二号又は第三号に掲げる減価償却資産について適用し、法人が施行日前に取得又は建設をした旧法第四十八条第一項の表の第二号又は第三号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 51, paragraph (1) of the New Act apply to joint-use facilities specified in a business plan with respect to which a specified association prescribed in that paragraph receives, on or after the Effective Date, the approval, etc. of the business plan prescribed in Article 55-4, paragraph (1) of the New Act, and the provisions then in force continue to govern joint-use facilities specified in a business plan with respect to which a specified association prescribed in Article 51, paragraph (1) of the Former Act received, before the Effective Date, the approval, etc. of the business plan prescribed in Article 55-4, paragraph (1) of the Former Act.
新法第五十一条第一項の規定は、施行日以後に同項に規定する特定組合が新法第五十五条の四第一項に規定する事業計画の承認等を受ける当該事業計画に定める共同利用施設について適用し、施行日前に旧法第五十一条第一項に規定する特定組合が旧法第五十五条の四第一項に規定する事業計画の承認等を受けた当該事業計画に定める共同利用施設については、なお従前の例による。
The provisions then in force continue to govern contributions specified in Article 52, paragraph (1), item (ii) of the Former Act that a corporation paid before the Effective Date.
法人が施行日前に支出した旧法第五十二条第一項第二号に定める負担金については、なお従前の例による。