Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 1989; provided, however, that the provisions listed in the following items come into effect on the dates specified in the respective items:
この法律は、平成元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 item (i) of the table in Article 10-4, paragraph (1), the provisions renumbering item (iv) of that table as item (v) of that table and adding one item after item (iii) of that table, the provisions adding one item to Article 18, paragraph (1), the provisions amending item (i) of the table in Article 42-7, paragraph (1), the provisions renumbering item (iv) of that table as item (v) of that table and adding one item after item (iii) of that table, the provisions adding one item to the table in Article 44-4, paragraph (1), the provisions adding one item to Article 52, paragraph (1), the provisions adding one item to Article 66-10, paragraph (1), the provisions amending Article 66-13, paragraph (1) (limited to the part replacing "the following paragraph" with "paragraph (3)" and "this Article" with "this paragraph and paragraph (3)"), the provisions amending paragraph (2) of that Article, the provisions renumbering that paragraph as paragraph (3) of that Article and adding one paragraph after paragraph (1) of that Article, and the provisions amending Article 81, paragraph (1) (limited to the part adding ", approval under the provisions of Article 3, paragraph (2) or Article 4, paragraph (1) of the Act on Temporary Measures for Improving the Management of Specified Agricultural Product Processing Businesses (limited to approval given during the period from the day following the date on which that Act comes into effect to March 31, 1990)" after "limited to that given within five years from the date of certification)"), and the provisions of Article 4, paragraph (2), Article 5, paragraph (13), Article 9, paragraph (2), Article 10, paragraphs (7) and (19) and Article 13, paragraph (2) of the Supplementary Provisions: the date on which the Act on Temporary Measures for Improving the Management of Specified Agricultural Product Processing Businesses (Act No. 65 of 1989) comes into effect;
第十条の四第一項の表の第一号の改正規定、同表の第四号を同表の第五号とし、同表の第三号の次に一号を加える改正規定、第十八条第一項に一号を加える改正規定、第四十二条の七第一項の表の第一号の改正規定、同表の第四号を同表の第五号とし、同表の第三号の次に一号を加える改正規定、第四十四条の四第一項の表に一号を加える改正規定、第五十二条第一項に一号を加える改正規定、第六十六条の十第一項に一号を加える改正規定、第六十六条の十三第一項の改正規定（「次項」を「第三項」に、「この条」を「この項及び第三項」に改める部分に限る。）、同条第二項の改正規定、同項を同条第三項とし、同条第一項の次に一項を加える改正規定及び第八十一条第一項の改正規定（「認定された日から五年以内にされたものに限る。）」の下に「、特定農産加工業経営改善臨時措置法第三条第二項若しくは第四条第一項の規定による承認（同法の施行の日の翌日から平成二年三月三十一日までの間にされたものに限る。）」を加える部分に限る。）並びに附則第四条第二項、第五条第十三項、第九条第二項、第十条第七項及び第十九項並びに第十三条第二項の規定 特定農産加工業経営改善臨時措置法（平成元年法律第六十五号）の施行の日
the provisions amending Article 13-2, paragraph (1), item (ii) (excluding the part replacing "March 31, 1989" with "March 31, 1991"), the provisions amending Article 18, paragraph (1), item (iii), the provisions amending Article 46, paragraph (1), item (ii) (excluding the part replacing "March 31, 1989" with "March 31, 1991"), the provisions amending Article 52, paragraph (1), item (iii), the provisions amending Article 66-10, paragraph (1), item (iii), and the provisions amending Article 81, paragraph (1) (limited to the part replacing "or the Small and Medium Sized Enterprise Modernization Promotion Act" with ", the Small and Medium Sized Enterprise Modernization Promotion Act" and adding "or approval under the provisions of Article 4, paragraph (4) or Article 5, paragraph (1) of the Act on Temporary Measures for Structural Improvement of the Textile Industry (limited to approval given during the period from the day following the date on which the Act Partially Amending the Act on Temporary Measures for Structural Improvement of the Textile Industry (Act No. 19 of 1989) comes into effect to March 31, 1990)" after "limited to that given within five years from the date on which the approval was given)"), and the provisions of Article 5, paragraph (12), Article 10, paragraph (18) and Article 13, paragraph (1) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Temporary Measures for Structural Improvement of the Textile Industry (Act No. 19 of 1989; hereinafter referred to as the "Textile Industry Structural Improvement Act Amendment Act") comes into effect;
第十三条の二第一項第二号の改正規定（「昭和六十四年三月三十一日」を「平成三年三月三十一日」に改める部分を除く。）、第十八条第一項第三号の改正規定、第四十六条第一項第二号の改正規定（「昭和六十四年三月三十一日」を「平成三年三月三十一日」に改める部分を除く。）、第五十二条第一項第三号の改正規定、第六十六条の十第一項第三号の改正規定及び第八十一条第一項の改正規定（「若しくは中小企業近代化促進法」を「、中小企業近代化促進法」に改め、「承認がされた日から五年以内にされたものに限る。）」の下に「若しくは繊維工業構造改善臨時措置法第四条第四項若しくは第五条第一項の規定による承認（繊維工業構造改善臨時措置法の一部を改正する法律（平成元年法律第十九号）の施行の日の翌日から平成二年三月三十一日までの間にされたものに限る。）」を加える部分に限る。）並びに附則第五条第十二項、第十条第十八項及び第十三条第一項の規定 繊維工業構造改善臨時措置法の一部を改正する法律（平成元年法律第十九号。以下「繊維工業構造改善臨時措置法改正法」という。）の施行の日
the provisions adding three Articles after Article 86-2 in Chapter VI, Section 1 (limited to the part concerning Article 86-5): January 1, 1990.
第六章第一節中第八十六条の二の次に三条を加える改正規定（第八十六条の五に係る部分に限る。） 平成二年一月一日
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 tax year 1989 (meaning the year covering the period from January 1, 1989 to December 31, 1989; the same applies in Articles 6 and 7 of the Supplementary Provisions) and subsequent years, and with regard to income tax for 1988 and earlier years, the provisions then in force continue to govern.
Supplementary Provisions, Article 3Transitional Measures Concerning Tax Exemption on Interest on Special Foreign Currency Borrowings, etc.
第三条（特殊の外貨借入金等の利子の非課税に関する経過措置）
With regard to interest prescribed in Article 7 of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") that the State or the Bank of Japan, or an authorized foreign exchange bank, prescribed in that Article pays on borrowings or deposits prescribed in that Article that it borrowed or accepted before the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), the provisions then in force continue to govern.
改正前の租税特別措置法（以下「旧法」という。）第七条に規定する国若しくは日本銀行又は外国為替公認銀行が、この法律の施行の日（以下「施行日」という。）前に借り入れ、又は預入を受けた同条に規定する借入金又は預り金につき支払う同条に規定する利子については、なお従前の例による。
Supplementary Provisions, Article 4Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Base Strengthening Equipment Has Been Acquired, etc.
第四条（事業基盤強化設備を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置）
The provisions of Article 10-4 of the New Act (excluding item (iv) of the table in paragraph (1)) apply to business base strengthening equipment prescribed in paragraph (1) of that Article that an individual acquires, manufactures or leases on or after the Effective Date and uses for the individual's business, and the provisions then in force continue to govern the case where an individual uses for the individual's business business base strengthening equipment prescribed in Article 10-4, paragraph (1) of the Former Act that the individual acquired, manufactured or leased before the Effective Date.
新法第十条の四（第一項の表の第四号を除く。）の規定は、個人が施行日以後に取得若しくは製作又は賃借をしてその事業の用に供する同条第一項に規定する事業基盤強化設備について適用し、個人が施行日前に取得若しくは製作又は賃借をした旧法第十条の四第一項に規定する事業基盤強化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 10-4, paragraph (1) of the New Act apply to business base strengthening equipment prescribed in that paragraph that an individual acquires, manufactures or leases on or after the date on which the Act on Temporary Measures for Improving the Management of Specified Agricultural Product Processing Businesses comes into effect and uses for the individual's business.
新法第十条の四第一項の表の第四号の規定は、個人が特定農産加工業経営改善臨時措置法の施行の日以後に取得若しくは製作又は賃借をしてその事業の用に供する同項に規定する事業基盤強化設備について適用する。
Supplementary Provisions, Article 5Transitional Measures Concerning Depreciation by Individuals
第五条（個人の減価償却に関する経過措置）
The provisions then in force continue to govern the case where an individual uses for the individual's business specified assets for development research prescribed in Article 11-2, paragraph (1) of the Former Act for which the individual made an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or before September 30, 1988.
個人が昭和六十三年九月三十日以前に取得等（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。）をした旧法第十一条の二第一項に規定する特定開発研究用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。
With regard to the application of the provisions of Articles 10 through 10-4, Article 11-2, Article 12, Article 12-2, Articles 13 through 14, Article 16, Article 28-3, Article 33-6 and Article 37-3 (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the New Act) of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "or Article 16" in Article 10, paragraph (4), item (ii) of the New Act is deemed to be replaced with ", Article 16 or Article 5, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 12 of 1989; hereinafter referred to as the "1989 Amendment Act")", the phrase "or Article 16" in Article 10-2, paragraphs (1) and (3), Article 10-3, paragraphs (1) and (3) and Article 10-4, paragraphs (1) and (3) of the New Act with ", Article 16 or Article 5, paragraph (1) of the Supplementary Provisions of the 1989 Amendment Act", the phrase "the preceding Article" in Article 11-2, paragraph (1) of the New Act with "the preceding Article or Article 5, paragraph (1) of the Supplementary Provisions of the 1989 Amendment Act", the phrase "the preceding three Articles" in Article 12 of the New Act with "the preceding three Articles or Article 5, paragraph (1) of the Supplementary Provisions of the 1989 Amendment Act", the phrase "through the preceding Article" in Article 12-2, paragraph (1) of the New Act with "through the preceding Article or Article 5, paragraph (1) of the Supplementary Provisions of the 1989 Amendment Act", the phrase "or the preceding paragraph" in paragraph (2) of that Article with ", the preceding paragraph or Article 5, paragraph (1) of the Supplementary Provisions of the 1989 Amendment Act", the phrase "or Articles 14 through 16" in Article 13, paragraph (1) of the New Act with ", Articles 14 through 16 or Article 5, paragraph (1) of the Supplementary Provisions of the 1989 Amendment Act", the phrase "or the following Article through Article 16" in Article 13-2, paragraph (1) of the New Act with ", the following Article through Article 16 or Article 5, paragraph (1) of the Supplementary Provisions of the 1989 Amendment Act", the phrase "Article 17" in Article 14, paragraph (2) of the New Act with ", Article 17 or Article 5, paragraph (1) of the Supplementary Provisions of the 1989 Amendment Act", the phrase "through Article 12-2" in Article 16, paragraph (1) of the New Act with "through Article 12-2 or Article 5, paragraph (1) of the Supplementary Provisions of the 1989 Amendment Act", and the phrase "and Articles 14 through 16" in Article 28-3, paragraph (11), Article 33-6, paragraph (2) and Article 37-3, paragraph (2) of the New Act with ", Articles 14 through 16 and Article 5, paragraph (1) of the Supplementary Provisions of the 1989 Amendment Act".
前項の規定の適用がある場合における新法第十条から第十条の四まで、第十一条の二、第十二条、第十二条の二、第十三条から第十四条まで、第十六条、第二十八条の三、第三十三条の六及び第三十七条の三（新法第三十七条の五第二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、新法第十条第四項第二号中「又は第十六条」とあるのは「、第十六条又は租税特別措置法の一部を改正する法律（平成元年法律第十二号。以下「平成元年改正法」という。）附則第五条第一項」と、新法第十条の二第一項及び第三項、第十条の三第一項及び第三項並びに第十条の四第一項及び第三項中「又は第十六条」とあるのは「、第十六条又は平成元年改正法附則第五条第一項」と、新法第十一条の二第一項中「前条」とあるのは「前条又は平成元年改正法附則第五条第一項」と、新法第十二条中「前三条」とあるのは「前三条若しくは平成元年改正法附則第五条第一項」と、新法第十二条の二第一項中「前条まで」とあるのは「前条まで又は平成元年改正法附則第五条第一項」と、同条第二項中「又は前項」とあるのは「、前項又は平成元年改正法附則第五条第一項」と、新法第十三条第一項中「又は第十四条から第十六条まで」とあるのは「、第十四条から第十六条まで又は平成元年改正法附則第五条第一項」と、新法第十三条の二第一項中「又は次条から第十六条まで」とあるのは「、次条から第十六条まで又は平成元年改正法附則第五条第一項」と、新法第十四条第二項中「第十七条」とあるのは「、第十七条若しくは平成元年改正法附則第五条第一項」と、新法第十六条第一項中「第十二条の二まで」とあるのは「第十二条の二まで又は平成元年改正法附則第五条第一項」と、新法第二十八条の三第十一項、第三十三条の六第二項及び第三十七条の三第二項中「並びに第十四条から第十六条まで」とあるのは「、第十四条から第十六条まで並びに平成元年改正法附則第五条第一項」とする。
The provisions of Article 11-2, paragraph (1) of the New Act apply to earthquake disaster prevention assets 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 with regard to cases where an individual has put to use for the individual's business earthquake disaster prevention assets prescribed in Article 11-3, paragraph (1) of the Former Act that the individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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 with regard to cases 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 then in force continue to govern.
The provisions of Article 12-2, paragraph (2) of the New Act apply to medical equipment, 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 with regard to cases where an individual has put to use for the individual's business medical equipment, etc. prescribed in Article 12-2, paragraph (2) of the Former Act that the individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
With regard to the application of the provisions of Article 12-3, paragraph (1), item (ii) of the New Act up to the day before the date on which the Act on Temporary Measures for Improving the Management of Specified Agricultural Product Processing Businesses comes into effect, the phrase "item (v) of the table in Article 10-4, paragraph (1)" in that item is deemed to be replaced with "item (iv) of the table in Article 10-4, paragraph (1)".
特定農産加工業経営改善臨時措置法の施行の日の前日までにおける新法第十二条の三第一項第二号の規定の適用については、同号中「第十条の四第一項の表の第五号」とあるのは、「第十条の四第一項の表の第四号」とする。
If an individual prescribed in Article 12-3, paragraph (1) of the New Act has put specified office equipment prescribed in that paragraph that the individual acquired or manufactured during the period from March 1, 1989 to March 31, 1989 to use for the individual's business during the period from April 1, 1989 to April 30, 1989, the provisions of that Article apply to that specified office equipment by deeming that the individual acquired or manufactured it on April 1, 1989.
新法第十二条の三第一項に規定する個人が、平成元年三月一日から同月三十一日までの間に取得又は製作をした同項に規定する特定事務用機器を同年四月一日から同月三十日までの間に当該個人の事業の用に供した場合には、当該特定事務用機器については、当該個人が同月一日に取得又は製作をしたものとみなして、同条の規定を適用する。
The provisions of Article 13, paragraph (1) of the New Act apply to machinery and equipment, buildings for factory use and their associated facilities, and vehicles and transport equipment prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date, and with regard to machinery and equipment, buildings for factory use and their associated facilities, and vehicles and transport equipment prescribed in Article 13, paragraph (1) of the Former Act that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 13-2, paragraph (1) of the New Act (limited to the part concerning the depreciable assets specified in item (i) of that paragraph) apply to the depreciable assets specified in that item that are held by a member of a commercial and industrial association, etc. referred to in that item that obtains, on or after the Effective Date, the approval prescribed in that item for a small and medium sized enterprise structural improvement plan prescribed in that item, and with regard to the depreciable assets specified in Article 13-2, paragraph (1), item (i) of the Former Act that are held by a member of a commercial and industrial association, etc. referred to in that item that obtained, before the Effective Date, the approval prescribed in that item for a small and medium sized enterprise structural improvement plan prescribed in that item, the provisions then in force continue to govern.
新法第十三条の二第一項（同項第一号に定める減価償却資産に係る部分に限る。）の規定は、施行日以後に同号に規定する中小企業構造改善計画につき同号に規定する承認を受ける同号の商工組合等の構成員の有する同号に定め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に規定する中小企業構造改善計画につき同号に規定する承認を受けた同号の商工組合等の構成員の有する同号に定め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 13-2, paragraph (1) of the New Act (limited to the part concerning the depreciable assets specified in item (ii) of that paragraph) apply to the depreciable assets specified in that item that are held by a member of a specified association referred to in that item that obtains, on or after the Effective Date, the approval prescribed in that item for a structural improvement project plan prescribed in that item, or by a member of a specified commercial and industrial association, etc. referred to in that item that obtains, on or after the Effective Date, the approval prescribed in that item for a structural improvement facilitation plan prescribed in that item, and with regard to the depreciable assets specified in Article 13-2, paragraph (1), item (ii) of the Former Act that are held by a member of a specified association referred to in that item that obtained, before the Effective Date, the approval prescribed in that item for a structural improvement project plan prescribed in that item, the provisions then in force continue to govern.
新法第十三条の二第一項（同項第二号に定める減価償却資産に係る部分に限る。）の規定は、施行日以後に同号に規定する構造改善事業計画につき同号に規定する承認を受ける同号の特定組合の構成員又は施行日以後に同号に規定する構造改善円滑化計画につき同号に規定する承認を受ける同号の特定商工組合等の構成員の有する同号に定め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二号に規定する構造改善事業計画につき同号に規定する承認を受けた同号の特定組合の構成員の有する同号に定め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, etc. prescribed in paragraph (2) of that Article that an individual acquires or newly builds on or after the Effective Date, and with regard to rental housing prescribed in Article 14, paragraph (1) of the Former Act or specified redevelopment buildings, etc. prescribed in paragraph (2) of that Article that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.
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等について適用し、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等については、なお従前の例による。
The provisions of Article 18, paragraph (1), item (iii) of the New Act apply to contributions specified in that item that an individual pays on or after the date on which the Textile Industry Structural Improvement Act Amendment Act comes into effect, and with regard to contributions specified in Article 18, paragraph (1), item (iii) of the Former Act that an individual paid before that date, the provisions then in force continue to govern.
新法第十八条第一項第三号の規定は、個人が繊維工業構造改善臨時措置法改正法の施行の日以後に支出する同号に定める負担金について適用し、個人が同日前に支出した旧法第十八条第一項第三号に定める負担金については、なお従前の例による。
The provisions of Article 18, paragraph (1), item (viii) of the New Act apply to contributions specified in that item that an individual pays on or after the date on which the Act on Temporary Measures for Improving the Management of Specified Agricultural Product Processing Businesses comes into effect.
新法第十八条第一項第八号の規定は、個人が特定農産加工業経営改善臨時措置法の施行の日以後に支出する同号に定める負担金について適用する。