Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 1992; 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、平成四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 (limited to the part replacing "Section 5 Special Provisions of the Securities Transaction Tax Act (Articles 93 and 94)" with "/Section 5 Special Provisions of the Securities Transaction Tax Act (Articles 93 and 94)/Section 6 Special Provisions of the Exchange Tax Act (Articles 95 and 96)/"), the provisions amending Article 1, and the provisions adding one Section to Chapter VI: October 1, 1992;
目次の改正規定（「第五節 有価証券取引税法の特例（第九十三条・第九十四条）」を「／第五節 有価証券取引税法の特例（第九十三条・第九十四条）／第六節 取引所税法の特例（第九十五条・第九十六条）／」に改める部分に限る。）、第一条の改正規定及び第六章に一節を加える改正規定 平成四年十月一日
the provisions amending Article 25, the provisions deleting Article 25-2, the provisions amending Article 25-3, and the provisions adding three paragraphs to that Article and renumbering that Article as Article 25-2 in Chapter II, Section 2, Subsection 5, and the provisions of Article 7 and Article 8, paragraphs (1) and (3) of the Supplementary Provisions: January 1, 1993;
the provisions adding items to Article 10-4, paragraph (1) (limited to the part concerning item (iv) of that paragraph), the provisions adding two items to Article 18, paragraph (1) (limited to the part concerning item (vii) of that paragraph), the provisions adding items to Article 42-7, paragraph (1) (limited to the part concerning item (iv) of that paragraph), the provisions adding two items to Article 52, paragraph (1) (limited to the part concerning item (vii) of that paragraph), and the provisions adding two items to Article 66-10, paragraph (1) (limited to the part concerning item (vii) of that paragraph), and the provisions of Article 4, paragraph (5) and Article 20, paragraph (5) of the Supplementary Provisions: the date on which the Act on Temporary Measures for the Revitalization of Specified Agglomerations of Small and Medium-sized Enterprises (Act No. 44 of 1992) comes into effect;
the part of the provisions adding two items to Article 18, paragraph (1) that concerns item (viii) of that paragraph, the part of the provisions adding two items to Article 52, paragraph (1) that concerns item (viii) of that paragraph, the provisions amending items (i) through (iii) of the table in Article 55-4, paragraph (1), and the part of the provisions adding two items to Article 66-10, paragraph (1) that concerns item (viii) of that paragraph: the date on which the Act Partially Amending the Act on the Promotion of Traditional Craft Industries (Act No. 41 of 1992) comes into effect;
第十八条第一項に二号を加える改正規定（同項第八号に係る部分に限る。）、第五十二条第一項に二号を加える改正規定（同項第八号に係る部分に限る。）、第五十五条の四第一項の表の第一号から第三号までの改正規定及び第六十六条の十第一項に二号を加える改正規定（同項第八号に係る部分に限る。） 伝統的工芸品産業の振興に関する法律の一部を改正する法律（平成四年法律第四十一号）の施行の日
the provisions in Article 28-2, paragraph (1) renumbering item (iv) as item (v) and adding one item after item (iii), and the provisions in Article 66-11, paragraph (1) renumbering item (iv) as item (v) and adding one item after item (iii): the date on which the Act Partially Amending the Act on Special Measures for Pollution Caused by the Metal Mining Industry, etc (Act No. 48 of 1992) comes into effect;
第二十八条の二第一項中第四号を第五号とし、第三号の次に一号を加える改正規定及び第六十六条の十一第一項中第四号を第五号とし、第三号の次に一号を加える改正規定 金属鉱業等鉱害対策特別措置法の一部を改正する法律（平成四年法律第四十八号）の施行の日
the provisions amending Articles 42-4 through 42-8 (limited to the part replacing "Article 46-2" with "Article 46-3"), the provisions amending Article 46, the provisions adding one Article after Article 46-2, the provisions amending Article 48, paragraph (1) (limited to the part adding "or Article 46-3" after "through Article 45"), the provisions amending Article 49, the provisions amending Article 64, paragraph (6), the provisions amending Article 65-7, paragraph (7), the provisions amending the heading of Article 66-12, the provisions amending Articles 66-13 and 66-14 (limited to the part concerning Article 66-13) and the provisions amending Article 67-4, as well as the provisions of Article 20, paragraph (2) of the Supplementary Provisions (limited to the part deeming "Article 46-2" to be replaced with "Article 46-3"), Article 39 of the Supplementary Provisions (limited to the part adding ', the phrase "through Article 45-2" in Article 46-3, paragraph (1) of the 1992 New Act is deemed to be replaced with "through Article 45-2 or Article 12, paragraph (4) of the Supplementary Provisions of the 1988 Amendment Act"' after 'the phrase "or Article 51" in Article 46-2, paragraph (1) is deemed to be replaced with ", Article 51 or Article 12, paragraph (4) of the Supplementary Provisions of the 1988 Amendment Act"', the part replacing 'the phrase "through Article 45" in Article 48, paragraph (1) of the 1991 New Act is deemed to be replaced with "through Article 45' with 'the phrase "or Article 46-3" in Article 48, paragraph (1) of the 1992 New Act is deemed to be replaced with ", Article 46-3', the part replacing 'the phrase "through Article 45-2" in Article 49, paragraph (1) of the 1991 New Act is deemed to be replaced with "through Article 45-2' with 'the phrase "or Article 46-3" in Article 49, paragraph (1) of the 1992 New Act is deemed to be replaced with ", Article 46-3', and the part replacing "Articles 47 through 51" with "Articles 46-3 through 51") and Article 43 of the Supplementary Provisions (limited to the provisions amending the table in Article 15, paragraph (9) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991)): the date on which the Act on Temporary Measures for the Promotion of Imports and the Facilitation of Inward Investment Projects (Act No. 22 of 1992) comes into effect;
第四十二条の四から第四十二条の八までの改正規定（「第四十六条の二」を「第四十六条の三」に改める部分に限る。）、第四十六条の改正規定、第四十六条の二の次に一条を加える改正規定、第四十八条第一項の改正規定（「第四十五条まで」の下に「若しくは第四十六条の三」を加える部分に限る。）、第四十九条の改正規定、第六十四条第六項の改正規定、第六十五条の七第七項の改正規定、第六十六条の十二の見出しの改正規定、第六十六条の十三及び第六十六条の十四の改正規定（第六十六条の十三に係る部分に限る。）及び第六十七条の四の改正規定並びに附則第二十条第二項（「第四十六条の二」とあるのは「第四十六条の三」と読み替える部分に限る。）、第三十九条（「第四十六条の二第一項中「若しくは第五十一条」とあるのは「、第五十一条若しくは昭和六十三年改正法附則第十二条第四項」と」の下に「、平成四年新法第四十六条の三第一項中「第四十五条の二まで」とあるのは「第四十五条の二まで若しくは昭和六十三年改正法附則第十二条第四項」と」を加える部分、「平成三年新法第四十八条第一項中「第四十五条まで」とあるのは「第四十五条まで」を「平成四年新法第四十八条第一項中「若しくは第四十六条の三」とあるのは「、第四十六条の三」に改める部分、「平成三年新法第四十九条第一項中「第四十五条の二まで」とあるのは「第四十五条の二まで」を「平成四年新法第四十九条第一項中「若しくは第四十六条の三」とあるのは「、第四十六条の三」に改める部分及び「第四十七条から第五十一条まで」を「第四十六条の三から第五十一条まで」に改める部分に限る。）及び第四十三条（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）附則第十五条第九項の表の改正規定に限る。）の規定 輸入の促進及び対内投資事業の円滑化に関する臨時措置法（平成四年法律第二十二号）の施行の日
the provisions adding one item to the table in Article 44-8, paragraph (1) and the provisions of Article 21, paragraph (3) of the Supplementary Provisions: the date on which the Act on Promotion of Efficiency Improvement of Distribution Operations of Small and Medium-Sized Enterprises (Act No. 65 of 1992) comes into effect.
第四十四条の八第一項の表に一号を加える改正規定及び附則第二十一条第三項の規定 中小企業流通業務効率化促進法（平成四年法律第六十五号）の施行の日
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 1992 and subsequent years, and with regard to income tax for 1991 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、平成四年分以後の所得税について適用し、平成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 3Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Energy Environment Change Response Equipment Is Acquired
第三条（エネルギー環境変化対応設備を取得した場合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 income tax in the case where an individual prescribed in Article 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") has put energy environment change response equipment prescribed in that paragraph that the individual acquired, manufactured or constructed before the date on which this Act comes into effect (hereinafter referred to as the "Effective Date") to use for the business prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase "the following Article" in paragraph (1) of that Article is deemed to be replaced with "Article 10-3 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 10 of 1993) (hereinafter referred to as the "1993 New Act")", the phrase "Article 13-2" with "Article 13-3", the phrase "the following Article" in paragraph (3) of that Article with "Article 10-3 of the 1993 New Act", the phrase "Article 13-2" with "Article 13-3", the phrase "if there is an amount to be deducted, that amount" in paragraph (4) 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 income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (3) of the 1993 New Act or Article 10-2, paragraph (4) 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. 13 of 1990; hereinafter referred to as the "1990 Amendment Act"), which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1990 Amendment Act, those amounts", and the phrase "Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation" in paragraph (9) of that Article with "Article 10-2, paragraph (3) 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. 14 of 1992), which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of that Act".
改正前の租税特別措置法（以下「旧法」という。）第十条の二第一項に規定する個人が、この法律の施行の日（以下「施行日」という。）前に取得又は製作若しくは建設をした同項に規定するエネルギー環境変化対応設備を同項に規定する事業の用に供した場合における所得税については、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「次条」とあるのは「租税特別措置法の一部を改正する法律（平成五年法律第十号）による改正後の租税特別措置法（以下「平成五年新法」という。）第十条の三」と、「第十三条の二」とあるのは「第十三条の三」と、同条第三項中「次条」とあるのは「平成五年新法第十条の三」と、「第十三条の二」とあるのは「第十三条の三」と、同条第四項中「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五年新法第十条の二第三項若しくは租税特別措置法の一部を改正する法律（平成二年法律第十三号。以下「平成二年改正法」という。）附則第三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十条の二第四項の規定によりその年分の総所得金額に係る所得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、同条第九項中「租税特別措置法第十条の二第三項」とあるのは「租税特別措置法の一部を改正する法律（平成四年法律第十四号）附則第三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同法による改正前の租税特別措置法第十条の二第三項」とする。
With regard to the application of the provisions of Article 10, Article 10-2, Article 28-3, Article 33-6 or Article 37-3 (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the 1993 New Act) of the 1993 New Act in the case where the provisions of the preceding paragraph apply, the phrase "or Article 16" in Article 10, paragraph (6), item (ii) of the 1993 New Act is deemed to be replaced with ", Article 16 or Article 10-2 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. 14 of 1992; hereinafter referred to as the "1992 Amendment Act"), which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1992 Amendment Act", the phrase "exceeding the amount equivalent to 20 percent" in Article 10-2, paragraph (3) of the 1993 New Act with "exceeding the amount equivalent to 20 percent (if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1992 Amendment Act, the amount remaining after deducting that amount)", the phrase "if there is an amount to be deducted, that amount" in paragraph (4) 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 income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (3) or (4) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1992 Amendment Act, those amounts", and the phrase "through Article 16" in Article 28-3, paragraph (11), Article 33-6, paragraph (2) and Article 37-3, paragraph (3) of the 1993 New Act with "through Article 16 and Article 10-2 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1992 Amendment Act".
前項の規定の適用がある場合における平成五年新法第十条、第十条の二、第二十八条の三、第三十三条の六又は第三十七条の三（平成五年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、平成五年新法第十条第六項第二号中「又は第十六条」とあるのは「若しくは第十六条又は租税特別措置法の一部を改正する法律（平成四年法律第十四号。以下「平成四年改正法」という。）附則第三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四年改正法による改正前の租税特別措置法第十条の二」と、平成五年新法第十条の二第三項中「百分の二十に相当する金額を超える」とあるのは「百分の二十に相当する金額（平成四年改正法附則第三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四年改正法による改正前の租税特別措置法第十条の二第三項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、当該金額を控除した金額）を超える」と、同条第四項中「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四年改正法附則第三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四年改正法による改正前の租税特別措置法第十条の二第三項若しくは第四項の規定によりその年分の総所得金額に係る所得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、平成五年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「第十六条まで」とあるのは「第十六条まで並びに平成四年改正法附則第三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四年改正法による改正前の租税特別措置法第十条の二」とする。