Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 1991; 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、平成三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 the table of contents (excluding the part replacing "Article 9-2" with "Article 9-3", the part replacing "Article 20-5" with "Article 20-4", the part replacing "Article 31-5" with "Article 31-4", the part replacing "Article 84" with "Article 84-2", and the part replacing "Article 93" with "Articles 93 and 94"), the provisions amending Article 31, paragraph (1) (excluding the part replacing "hereinafter in this Article and the following Article" with "Article 31-3"), the provisions amending Article 31-4, paragraph (1) (excluding the part deleting "Article 31-2,"), the provisions amending Article 37, paragraph (1) (excluding the provisions amending item (iv) of the table in that paragraph), the provisions amending paragraphs (3) and (4) of that Article, the provisions amending Article 37-2, paragraph (2), item (i), the provisions renumbering Article 37-3, paragraph (2) as paragraph (3) of that Article and adding one paragraph after paragraph (1) of that Article, the provisions amending Article 37-4, the provisions amending Article 37-5, paragraph (2), the provisions amending paragraph (4) of that Article, the provisions amending paragraph (5), item (ii) of that Article, the provisions amending Articles 41-4 through 41-6, the provisions deleting "Section 6 Other Special Provisions" and adding a section title before Article 41-6, the provisions amending Article 63, the provisions adding one Article before that Article in Chapter III, Section 5-3, the provisions amending Article 63-2, the provisions amending Article 65-7, paragraph (1) (excluding the part replacing "March 31, 1991 (March 31, 1996 for vessels listed in the left-hand column of item (xvii) of the following table)" with "March 31, 1996" and the part replacing "the respective items of that table" with "the respective items of the following table", and the provisions amending items (iv) and (xii) of the table in that paragraph), the provisions amending paragraph (3) of that Article, the provisions amending paragraph (10), item (ii) of that Article, the provisions amending Article 65-8, paragraph (1) (excluding the part replacing "March 31, 1991 (March 31, 1996 for vessels listed in the left-hand column of item (xvii) of the table in paragraph (1) of the preceding Article)" with "March 31, 1996" and the part replacing "in that table" with "in the table in paragraph (1) of the preceding Article"), the provisions amending paragraph (3) of that Article, the provisions adding a second sentence to paragraph (7) of that Article, the provisions amending Articles 66 through 66-3, the provisions adding a section title before Article 66, and the provisions amending Articles 70-4 through 70-6, and the provisions of Article 7, paragraphs (1), (7), (16) through (19) and (21), Article 14, Article 15, paragraphs (7) through (11), and Article 19, paragraphs (1) through (14) of the Supplementary Provisions: January 1, 1992;
目次の改正規定（「第九条の二」を「第九条の三」に改める部分、「第二十条の五」を「第二十条の四」に改める部分、「第三十一条の五」を「第三十一条の四」に改める部分、「第八十四条」を「第八十四条の二」に改める部分及び「第九十三条」を「第九十三条・第九十四条」に改める部分を除く。）、第三十一条第一項の改正規定（「以下この条及び次条」を「第三十一条の三」に改める部分を除く。）、第三十一条の四第一項の改正規定（「第三十一条の二、」を削る部分を除く。）、第三十七条第一項の改正規定（同項の表の第四号の改正規定を除く。）、同条第三項及び第四項の改正規定、第三十七条の二第二項第一号の改正規定、第三十七条の三第二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、第三十七条の四の改正規定、第三十七条の五第二項の改正規定、同条第四項の改正規定、同条第五項第二号の改正規定、第四十一条の四から第四十一条の六までの改正規定、「第六節 その他の特例」を削り、第四十一条の六の前に節名を付する改正規定、第六十三条の改正規定、第三章第五節の三中同条の前に一条を加える改正規定、第六十三条の二の改正規定、第六十五条の七第一項の改正規定（「平成三年三月三十一日（次の表の第十七号の上欄に掲げる船舶にあつては、平成八年三月三十一日）」を「平成八年三月三十一日」に改める部分及び「同表の各号」を「次の表の各号」に改める部分並びに同項の表の第四号及び第十二号の改正規定を除く。）、同条第三項の改正規定、同条第十項第二号の改正規定、第六十五条の八第一項の改正規定（「平成三年三月三十一日（前条第一項の表の第十七号の上欄に掲げる船舶にあつては、平成八年三月三十一日）」を「平成八年三月三十一日」に改める部分及び「で同表」を「で前条第一項の表」に改める部分を除く。）、同条第三項の改正規定、同条第七項に後段を加える改正規定、第六十六条から第六十六条の三までの改正規定、第六十六条の前に節名を付する改正規定並びに第七十条の四から第七十条の六までの改正規定並びに附則第七条第一項、第七項、第十六項から第十九項まで及び第二十一項、第十四条、第十五条第七項から第十一項まで並びに第十九条第一項から第十四項までの規定 平成四年一月一日
the provisions amending the table of contents (limited to the part replacing "Article 93" with "Articles 93 and 94"), the provisions adding one Article to Chapter V (limited to the part concerning Article 84-2, paragraph (2)), and the provisions adding one Article to Chapter VI, Section 5: the date on which the Act on Transfer, etc. of Railway Facilities for Shinkansen (Act No. 45 of 1991) comes into effect;
目次の改正規定（「第九十三条」を「第九十三条・第九十四条」に改める部分に限る。）、第五章に一条を加える改正規定（第八十四条の二第二項に係る部分に限る。）及び第六章第五節に一条を加える改正規定 新幹線鉄道に係る鉄道施設の譲渡等に関する法律（平成三年法律第四十五号）の施行の日
the provisions adding one item to the table in Article 10-4, paragraph (1), and the provisions adding one item to the table in Article 42-7, paragraph (1), and the provisions of Article 3, paragraph (2) and Article 11, paragraph (2) of the Supplementary Provisions: the date on which the Act on the Promotion of Improvement in Employment Management for Securing a Labor Force in Small and Medium-sized Enterprises (Act No. 57 of 1991) comes into effect;
the provisions deleting item (vi) of the table in Article 11, paragraph (1), the provisions adding two Articles after Article 11-4 (limited to the part concerning Article 11-6), the provisions adding one item after Article 34-2, paragraph (2), item (vi) (limited to the part concerning item (vii)(a) of that paragraph), the provisions deleting item (vii) of the table in Article 43, paragraph (1), the provisions adding two Articles after Article 44-6 (limited to the part concerning items (i) through (iv) of the table in Article 44-8, paragraph (1)), and the provisions adding one item after Article 65-4, paragraph (1), item (vi) (limited to the part concerning item (vii)(a) of that paragraph), and the provisions of Article 4, paragraphs (2) and (4), Article 7, paragraph (10), Article 12, paragraphs (2) and (6), and Article 15, paragraph (3) of the Supplementary Provisions: the date on which the Act Partially Amending the Small and Medium-sized Retail Business Promotion Act (Act No. 84 of 1991; hereinafter referred to as the "Small and Medium-sized Retail Business Promotion Act Amendment Act") comes into effect;
第十一条第一項の表の第六号を削る改正規定、第十一条の四の次に二条を加える改正規定（第十一条の六に係る部分に限る。）、第三十四条の二第二項第六号の次に一号を加える改正規定（同項第七号イに係る部分に限る。）、第四十三条第一項の表の第七号を削る改正規定、第四十四条の六の次に二条を加える改正規定（第四十四条の八第一項の表の第一号から第四号までに係る部分に限る。）及び第六十五条の四第一項第六号の次に一号を加える改正規定（同項第七号イに係る部分に限る。）並びに附則第四条第二項及び第四項、第七条第十項、第十二条第二項及び第六項並びに第十五条第三項の規定 中小小売商業振興法の一部を改正する法律（平成三年法律第八十四号。以下「中小小売商業振興法改正法」という。）の施行の日
the provisions amending Article 30-2 (excluding the part replacing "1991" with "1993"), the provisions amending Article 50, paragraph (1) (excluding the part replacing "March 31, 1991" with "March 31, 1993"), the provisions amending Article 56-3, paragraph (1), item (ii), the provisions amending Article 62-2, paragraph (3), item (ii)(c), and the provisions amending Article 70-7, paragraph (1) (excluding the part replacing "four-tenths" with "three-tenths"), and the provisions of Article 6, Article 12, paragraph (15), Article 13, paragraph (2) and Article 19, paragraph (16) of the Supplementary Provisions: the date on which the Act Partially Amending the Forest Act, etc. (Act No. 38 of 1991; hereinafter referred to as the "Forest Act Amendment Act") comes into effect;
the provisions adding one item after Article 34-2, paragraph (2), item (vi) (limited to the part concerning item (vii)(b) of that paragraph), the provisions adding two Articles after Article 44-6 (limited to the part concerning item (v) of the table in Article 44-8, paragraph (1)), and the provisions adding one item after Article 65-4, paragraph (1), item (vi) (limited to the part concerning item (vii)(b) of that paragraph), and the provisions of Article 7, paragraph (11), Article 12, paragraph (7) and Article 15, paragraph (4) of the Supplementary Provisions: the date on which the Act on Special Measures Concerning the Promotion of the Development of Specified Commercial Agglomerations (Act No. 82 of 1991) comes into effect;
the provisions adding one item after Article 34-2, paragraph (2), item (vi) (limited to the part concerning item (vii)(c) of that paragraph), the provisions adding two Articles after Article 44-6 (limited to the part concerning items (vi) and (vii) of the table in Article 44-8, paragraph (1)), and the provisions adding one item after Article 65-4, paragraph (1), item (vi) (limited to the part concerning item (vii)(c) of that paragraph), and the provisions of Article 7, paragraph (12), Article 12, paragraph (8) and Article 15, paragraph (5) of the Supplementary Provisions: the date on which the Act on the Promotion of Structural Improvement in Food Distribution (Act No. 59 of 1991) comes into effect.
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 1991 and subsequent years, and with regard to income tax for 1990 and earlier years, the provisions then in force continue to govern.
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、平成三年分以後の所得税について適用し、平成二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 Special Depreciation or Special Income Tax Credit Where Business Base Strengthening Equipment Has Been Acquired, etc.
第三条（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）
With regard to business base strengthening equipment under paragraph (1) of Article 10-4 of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") that is listed in the middle column of item (iii) of that paragraph and that an individual acquired, manufactured or leased 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.
個人がこの法律の施行の日（以下「施行日」という。）前に取得若しくは製作又は賃借をした改正前の租税特別措置法（以下「旧法」という。）第十条の四第一項第三号の中欄に掲げる同項の事業基盤強化設備については、なお従前の例による。
The provisions of item (v) 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 the Promotion of Improvement in Employment Management for Securing a Labor Force in Small and Medium-sized Enterprises comes into effect.
新法第十条の四第一項の表の第五号の規定は、個人が中小企業における労働力の確保のための雇用管理の改善の促進に関する法律の施行の日以後に取得若しくは製作又は賃借を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 4Transitional Measures Concerning Depreciation by Individuals
第四条（個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 11, paragraph (1) of the New Act apply to specified equipment, etc. prescribed in that paragraph and listed in those provisions for which an individual makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. under that paragraph listed in items (i) and (iv) of the table in Article 11, paragraph (1) of the Former Act for which an individual made an acquisition, etc. before the Effective Date.
新法第十一条第一項の表の第一号及び第四号の規定は、個人が施行日以後に取得等（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。）をするこれらの規定に掲げる同項に規定する特定設備等について適用し、個人が施行日前に取得等をした旧法第十一条第一項の表の第一号及び第四号に掲げる同項の特定設備等については、なお従前の例による。
With regard to specified equipment, etc. under that paragraph listed in item (vi) of the table in Article 11, paragraph (1) of the Former Act for which an individual made an acquisition, etc. before the date on which the Small and Medium-sized Retail Business Promotion Act Amendment Act comes into effect, the provisions then in force continue to govern.
個人が中小小売商業振興法改正法の施行の日前に取得等をした旧法第十一条第一項の表の第六号に掲げる同項の特定設備等については、なお従前の例による。
The provisions of item (i) of the table in Article 11-2, paragraph (1) of the New Act apply to earthquake disaster prevention assets prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern earthquake disaster prevention assets under that paragraph listed in the middle column of item (i) of the table in Article 11-2, paragraph (1) of the Former Act for which an individual made an acquisition, etc. before the Effective Date.
The provisions of Article 11-6 of the New Act apply to commercial facilities, etc. prescribed in paragraph (1) of that Article for which an individual makes an acquisition, etc. on or after the date on which the Small and Medium-sized Retail Business Promotion Act Amendment Act comes into effect.
新法第十一条の六の規定は、個人が中小小売商業振興法改正法の施行の日以後に取得等をする同条第一項に規定する商業施設等について適用する。
With regard to industrial machinery, etc. under that paragraph listed in item (vii) of the table in Article 12, paragraph (1) of the Former Act for which an individual made an acquisition, etc. before December 5, 1991, the provisions of that Article remain in force.
個人が平成三年十二月五日前に取得等をした旧法第十二条第一項の表の第七号に掲げる同項の工業用機械等については、同条の規定は、なおその効力を有する。
With regard to the application of the provisions of Articles 10 through 10-5, Articles 12 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 item (vii) of the table in Article 12, paragraph (1) 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. 16 of 1991; hereinafter referred to as the "1991 Amendment Act"), which remains in force pursuant to the provisions of Article 4, paragraph (5) of the Supplementary Provisions of the 1991 Amendment Act (hereinafter referred to as "item (vii) of the table in Article 12, paragraph (1) of the Former Act")", the phrase "or Article 16" in Article 10-2, paragraphs (1) and (3), Article 10-3, paragraphs (1) and (3), Article 10-4, paragraphs (1) and (3), and Article 10-5, paragraph (1) of the New Act with ", Article 16 or item (vii) of the table in Article 12, paragraph (1) of the Former Act", the phrase "through the preceding Article" in Article 12, paragraph (1) of the New Act with "through the preceding Article or item (vii) of the table in Article 12, paragraph (1) of the Former Act", the phrase "through the preceding Article" in Article 12-2, paragraph (1) of the New Act with "through the preceding Article or item (vii) of the table in Article 12, paragraph (1) of the Former Act", the phrase "through the preceding Article" in paragraph (2) of that Article with "through the preceding Article or item (vii) of the table in Article 12, paragraph (1) of the Former Act", the phrase "or Articles 14 through 16" in Article 13, paragraph (1) of the New Act with ", Articles 14 through 16 or item (vii) of the table in Article 12, paragraph (1) of the Former 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 item (vii) of the table in Article 12, paragraph (1) of the Former Act", the phrase "Article 17" in Article 14, paragraph (2) of the New Act with "Article 17 or item (vii) of the table in Article 12, paragraph (1) of the Former Act", the phrase "through Article 12-2" in Article 16, paragraph (1) of the New Act with "through Article 12-2 or item (vii) of the table in Article 12, paragraph (1) of the Former 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 (3) of the New Act with ", Articles 14 through 16 and item (vii) of the table in Article 12, paragraph (1) of the Former 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五まで、第十二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（平成三年法律第十六号。以下「平成三年改正法」という。）附則第四条第五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三年改正法による改正前の租税特別措置法第十二条第一項の表の第七号（以下「旧法第十二条第一項の表の第七号」という。）」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、第十条の四第一項及び第三項並びに第十条の五第一項中「又は第十六条」とあるのは「、第十六条又は旧法第十二条第一項の表の第七号」と、新法第十二条第一項中「前条まで」とあるのは「前条まで若しくは旧法第十二条第一項の表の第七号」と、新法第十二条の二第一項中「前条まで」とあるのは「前条まで又は旧法第十二条第一項の表の第七号」と、同条第二項中「前条まで」とあるのは「前条まで若しくは旧法第十二条第一項の表の第七号」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旧法第十二条第一項の表の第七号」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旧法第十二条第一項の表の第七号」と、新法第十四条第二項中「第十七条」とあるのは「第十七条若しくは旧法第十二条第一項の表の第七号」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旧法第十二条第一項の表の第七号」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三項中「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旧法第十二条第一項の表の第七号」とする。
The provisions of Article 12-2, paragraph (2) of the New Act apply to medical equipment, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern medical equipment, etc. prescribed in Article 12-2, paragraph (2) of the Former Act for which an individual made an acquisition, etc. before the Effective Date.
With regard to specified office equipment prescribed in Article 12-3, paragraph (1) of the Former Act that an individual acquired or manufactured on or before September 30, 1990, the provisions then in force continue to govern.
個人が平成二年九月三十日以前に取得又は製作をした旧法第十二条の三第一項に規定する特定事務用機器については、なお従前の例による。
The provisions of Article 13-2, paragraph (1) of the New Act apply to depreciable assets specified in the respective items of that paragraph that are held by members of a commercial and industrial association, etc., a specified association or a specified commercial and industrial association, etc., or a fishery cooperative, etc. referred to in those respective items that receives, on or after the Effective Date, the approval or certification referred to in those respective items for a small and medium sized enterprise structural improvement plan, a structural improvement project plan or a structural improvement facilitation plan, or a small and medium sized fishery structural improvement plan prescribed in those respective items, and the provisions then in force continue to govern depreciable assets specified in the respective items of Article 13-2, paragraph (1) of the Former Act that are held by members of a commercial and industrial association, etc., a specified association or a specified commercial and industrial association, etc., or a fishery cooperative, etc. referred to in those respective items that received, before the Effective Date, the approval or certification referred to in those respective items for a small and medium sized enterprise structural improvement plan, a structural improvement project plan or a structural improvement facilitation plan, or a small and medium sized fishery structural improvement plan prescribed in those respective items.
新法第十三条の二第一項の規定は、施行日以後に同項各号に規定する中小企業構造改善計画、構造改善事業計画若しくは構造改善円滑化計画又は中小漁業構造改善計画につき当該各号の承認又は認定を受ける当該各号の商工組合等、特定組合若しくは特定商工組合等又は漁業協同組合等の構成員の有する当該各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各号に規定する中小企業構造改善計画、構造改善事業計画若しくは構造改善円滑化計画又は中小漁業構造改善計画につき当該各号の承認又は認定を受けた当該各号の商工組合等、特定組合若しくは特定商工組合等又は漁業協同組合等の構成員の有する当該各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, paragraph (2) of the New Act apply to specified redevelopment buildings, etc. prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern specified redevelopment buildings, etc. prescribed in Article 14, paragraph (2) of the Former Act that an individual acquired or newly built before the Effective Date.
新法第十四条第二項の規定は、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。