Supplementary Provisions, Article 6Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Energy Supply and Demand Structure Reform Promotion Equipment Is Acquired
第六条（エネルギー需給構造改革推進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）
The provisions of Article 10-2 of the New Act (excluding the part concerning paragraph (1), item (vi) of that Article) apply to energy supply and demand structure reform promotion equipment prescribed in paragraph (1) of that Article that an individual acquires, manufactures or constructs on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), and with regard to energy supply and demand structure reform promotion equipment 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") that an individual acquired, manufactured or constructed before the Effective Date, the provisions then in force continue to govern.
新法第十条の二（同条第一項第六号に係る部分を除く。）の規定は、個人がこの法律の施行の日（以下「施行日」という。）以後に取得又は製作若しくは建設をする同条第一項に規定するエネルギー需給構造改革推進設備について適用し、個人が施行日前に取得又は製作若しくは建設をした改正前の租税特別措置法（以下「旧法」という。）第十条の二第一項に規定するエネルギー需給構造改革推進設備については、なお従前の例による。
The provisions of Article 10-2 of the New Act (limited to the part concerning paragraph (1), item (vi) of that Article) apply to energy supply and demand structure reform promotion equipment prescribed in paragraph (1) of that Article that an individual acquires, manufactures or constructs on or after the date on which the Act on Temporary Measures for the Promotion of Business Activities for the Rational Use of Energy and the Utilization of Recycled Resources comes into effect.
新法第十条の二（同条第一項第六号に係る部分に限る。）の規定は、個人がエネルギー等の使用の合理化及び再生資源の利用に関する事業活動の促進に関する臨時措置法の施行の日以後に取得又は製作若しくは建設をする同条第一項に規定するエネルギー需給構造改革推進設備について適用する。
Supplementary Provisions, Article 7Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc.
第七条（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 (limited to the part concerning paragraph (1), item (v) of that Article) apply to business base strengthening equipment prescribed in paragraph (1) of that Article that an individual acquires, manufactures or leases on or after the date on which the Act Partially Amending the Agricultural Mechanization Promotion Act comes into effect.
新法第十条の四（同条第一項第五号に係る部分に限る。）の規定は、個人が農業機械化促進法の一部を改正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条第一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 8Transitional Measures Concerning Depreciation by Individuals
第八条（個人の減価償却に関する経過措置）
The provisions of items (i), (iv) and (v) of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in those provisions of which an individual makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and with regard to depreciable assets listed in items (i), (iv) and (v) of the table in Article 11, paragraph (1) of the Former Act of which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
新法第十一条第一項の表の第一号、第四号及び第五号の規定は、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減価償却資産について適用し、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、第四号及び第五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 item (ii) of the table in Article 11-2, paragraph (1) of the New Act apply to earthquake disaster prevention assets prescribed in that paragraph of which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to earthquake disaster prevention assets prescribed in Article 11-2, paragraph (1) of the Former Act of which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 11-3, paragraph (1) of the New Act apply to specified leisure facilities prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and with regard to specified leisure facilities prescribed in Article 11-3, paragraph (1) of the Former Act that an individual acquired or constructed before the Effective Date, the provisions then in force continue to govern.
新法第十一条の三第一項の規定は、個人が施行日以後に取得又は建設をする同項に規定する特定余暇利用施設について適用し、個人が施行日前に取得又は建設をした旧法第十一条の三第一項に規定する特定余暇利用施設については、なお従前の例による。
With regard to specified equipment for the effective use of radio waves prescribed in Article 11-4, paragraph (1) of the Former Act that an individual acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
個人が施行日前に取得又は製作をした旧法第十一条の四第一項に規定する特定電波有効利用設備については、なお従前の例による。
With regard to medical equipment, etc. prescribed in Article 12-2, paragraph (2) of the Former Act that is listed in item (iii) of that paragraph and that an individual acquired or constructed before the Effective Date, the provisions then in force continue to govern.
個人が施行日前に取得又は建設をした旧法第十二条の二第二項第三号に掲げる同項に規定する医療用機器等については、なお従前の例による。
With regard to the application of the provisions of Article 13 of the New Act in the case where an individual holds machinery and equipment, etc. prescribed in Article 13, paragraph (1) of the Former Act of which the individual made an acquisition, etc. before the Effective Date, the phrase "24 percent" in paragraph (1) of that Article is deemed to be replaced with "24 percent (15 percent for those of which an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this paragraph) was made before April 1, 1989, and 14 percent for those of which an acquisition, etc. was made during the period from that date to March 31, 1993)", and the phrase "32 percent" with "32 percent (21 percent for those of which an acquisition, etc. was made before April 1, 1989, and 19 percent for those of which an acquisition, etc. was made during the period from that date to March 31, 1993)".
The provisions of Article 14, paragraph (3) 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 with regard to specified redevelopment buildings, etc. prescribed in Article 14, paragraph (3) of the Former Act that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.
新法第十四条第三項の規定は、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三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。
Supplementary Provisions, Article 9Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
第九条（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, paragraphs (3), (4) and (6) of the New Act apply to a transfer that falls under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article made by an individual on or after the Effective Date, and the provisions then in force continue to govern a transfer that falls under a transfer for a determined site for constructing a superior residential area, etc. prescribed in Article 31-2, paragraph (3) of the Former Act made by an individual before the Effective Date.
新法第三十一条の二第三項、第四項及び第六項の規定は、個人が施行日以後に行う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った旧法第三十一条の二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 37, paragraph (1) of the New Act (limited to the part pertaining to item (xvi) of the table in that paragraph) and Article 37-3, paragraph (2), item (i) of the New Act apply to a transfer of assets listed in the left-hand column of item (xvi) of the table in Article 37, paragraph (1) of the New Act made by an individual on or after the date on which the Act on the Promotion of the Improvement of Basic Conditions of Agriculture, Forestry and Other Business in Hilly and Mountainous Areas comes into effect.
新法第三十七条第一項（同項の表の第十六号に係る部分に限る。）及び第三十七条の三第二項第一号の規定は、個人が特定農山村地域における農林業等の活性化のための基盤整備の促進に関する法律の施行の日以後に行う新法第三十七条第一項の表の第十六号の上欄に掲げる資産の譲渡について適用する。
Supplementary Provisions, Article 10Transitional Measures Concerning Special Provisions on Withholding at the Source for Remuneration or Fees for the Work of Hostesses or Similar Workers
第十条（ホステス等の業務に関する報酬又は料金に係る源泉徴収の特例に関する経過措置）
The provisions of Article 41-17 of the New Act apply to remuneration or fees prescribed in paragraph (1) of that Article that are to be paid on or after May 1, 1993.
新法第四十一条の十七の規定は、平成五年五月一日以後に支払うべき同条第一項に規定する報酬又は料金について適用する。
Supplementary Provisions, Article 11Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax
第十一条（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 12Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Energy Supply and Demand Structure Reform Promotion Equipment, etc. Has Been Acquired
第十二条（エネルギー需給構造改革推進設備等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）
The provisions of Article 42-5 of the New Act (excluding the part pertaining to paragraph (1), item (vi) of that Article) apply to energy supply and demand structure reform promotion equipment, etc. prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern energy supply and demand structure reform promotion equipment, etc. prescribed in Article 42-5, paragraph (1) of the Former Act that a corporation acquired, manufactured or constructed before the Effective Date.
新法第四十二条の五（同条第一項第六号に係る部分を除く。）の規定は、法人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定するエネルギー需給構造改革推進設備等について適用し、法人が施行日前に取得又は製作若しくは建設をした旧法第四十二条の五第一項に規定するエネルギー需給構造改革推進設備等については、なお従前の例による。
The provisions of Article 42-5 of the New Act (limited to the part pertaining to paragraph (1), item (vi) of that Article) apply to energy supply and demand structure reform promotion equipment, etc. prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs on or after the date on which the Act on Temporary Measures for the Promotion of Business Activities for the Rational Use of Energy and the Utilization of Recycled Resources comes into effect.
新法第四十二条の五（同条第一項第六号に係る部分に限る。）の規定は、法人がエネルギー等の使用の合理化及び再生資源の利用に関する事業活動の促進に関する臨時措置法の施行の日以後に取得又は製作若しくは建設をする同条第一項に規定するエネルギー需給構造改革推進設備等について適用する。
Supplementary Provisions, Article 13Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Business Base Strengthening Equipment Has Been Acquired, etc.
第十三条（事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置）
The provisions of Article 42-7 of the New Act (limited to the part pertaining to paragraph (1), item (v) of that Article) apply to business base strengthening equipment prescribed in paragraph (1) of that Article that a corporation acquires or manufactures, or leases, on or after the date on which the Act Partially Amending the Agricultural Mechanization Promotion Act comes into effect.
新法第四十二条の七（同条第一項第五号に係る部分に限る。）の規定は、法人が農業機械化促進法の一部を改正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条第一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 14Transitional Measures Concerning Depreciation by Corporations
第十四条（法人の減価償却に関する経過措置）
The provisions of items (i), (iv) and (v) 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. (meaning acquisition, 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 depreciable assets listed in items (i), (iv) and (v) of the table in Article 43, paragraph (1) of the Former Act for which a corporation made an acquisition, etc. before the Effective Date.
新法第四十三条第一項の表の第一号、第四号及び第五号の規定は、法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減価償却資産について適用し、法人が施行日前に取得等をした旧法第四十三条第一項の表の第一号、第四号及び第五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 item (ii) of the table in Article 43-4, paragraph (2) of the New Act apply to conservation project assets, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the date on which the Act on the Promotion of the Improvement of Basic Conditions of Agriculture, Forestry and Other Business in Hilly and Mountainous Areas comes into effect.
新法第四十三条の四第二項の表の第二号の規定は、法人が特定農山村地域における農林業等の活性化のための基盤整備の促進に関する法律の施行の日以後に取得等をする同項に規定する保全事業等資産について適用する。
The provisions of item (ii) of the table in Article 44, paragraph (1) of the New Act apply to earthquake disaster prevention assets prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern earthquake disaster prevention assets prescribed in Article 44, paragraph (1) of the Former Act for which a corporation made an acquisition, etc. before the Effective Date.
The provisions of Article 44-4, paragraph (1) of the New Act apply to industrial restructuring equipment, etc. prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern industrial restructuring equipment, etc. prescribed in Article 44-4, paragraph (1) of the Former Act that a corporation acquired or manufactured before the Effective Date.
新法第四十四条の四第一項の規定は、法人が施行日以後に取得又は製作をする同項に規定する産業構造転換用設備等について適用し、法人が施行日前に取得又は製作をした旧法第四十四条の四第一項に規定する産業構造転換用設備等については、なお従前の例による。
The provisions of Article 44-5, paragraph (1) of the New Act apply to specified leisure facilities prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern specified leisure facilities prescribed in Article 44-5, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date.
新法第四十四条の五第一項の規定は、法人が施行日以後に取得又は建設をする同項に規定する特定余暇利用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四十四条の五第一項に規定する特定余暇利用施設については、なお従前の例による。
The provisions of items (ii) and (iii) of the table in Article 44-6, paragraph (1) of the New Act apply to specified telecommunications equipment prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment prescribed in Article 44-6, paragraph (1) of the Former Act that is listed in the third column of item (i) of the table in that paragraph and that a corporation acquired or manufactured before the Effective Date.
The provisions then in force continue to govern medical equipment, etc. prescribed in Article 45-2, paragraph (2) of the Former Act that is listed in item (i)(c) of the table in that paragraph and for which a corporation made an acquisition, etc. before the Effective Date.
The provisions of Article 45-2, paragraph (3) of the New Act apply to specified medical buildings prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern buildings for health care facilities for the elderly prescribed in Article 45-2, paragraph (3) of the Former Act that a corporation acquired or constructed before the Effective Date.
新法第四十五条の二第三項の規定は、法人が施行日以後に取得又は建設をする同項に規定する特定医療用建物について適用し、法人が施行日前に取得又は建設をした旧法第四十五条の二第三項に規定する老人保健施設用建物については、なお従前の例による。
With regard to the application of the provisions of Article 46-2 of the New Act in the case where a corporation has machinery and equipment, factory buildings and their associated facilities, and vehicles and transport equipment prescribed in Article 46-2, paragraph (1) of the Former Act for which it made an acquisition, etc. before the Effective Date, the phrase "24 percent" in paragraph (1) of that Article is deemed to be replaced with "24 percent (15 percent for those for which an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this paragraph) was made before April 1, 1989, and 14 percent for those for which an acquisition, etc. was made during the period from that date to March 31, 1993)", and the phrase "32 percent" with "32 percent (21 percent for those for which an acquisition, etc. was made before April 1, 1989, and 19 percent for those for which an acquisition, etc. was made during the period from that date to March 31, 1993)".
法人が施行日前に取得等をした旧法第四十六条の二第一項に規定する機械及び装置、工場用の建物及びその附属設備並びに車両及び運搬具を有する場合における新法第四十六条の二の規定の適用については、同条第一項中「百分の二十四」とあるのは「百分の二十四（平成元年四月一日前に取得等（取得又は製作若しくは建設をいう。以下この項において同じ。）をしたものについては百分の十五とし、同日から平成五年三月三十一日までの間に取得等をしたものについては百分の十四とする。）」と、「百分の三十二」とあるのは「百分の三十二（平成元年四月一日前に取得等をしたものについては百分の二十一とし、同日から平成五年三月三十一日までの間に取得等をしたものについては百分の十九とする。）」とする。
The provisions of Article 47, paragraph (3) of the New Act apply to specified redevelopment buildings, etc. prescribed in that paragraph that a corporation acquires or newly constructs on or after the Effective Date, and the provisions then in force continue to govern specified redevelopment buildings, etc. prescribed in Article 47, paragraph (3) of the Former Act that a corporation acquired or newly constructed before the Effective Date.
新法第四十七条第三項の規定は、法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、法人が施行日前に取得又は新築をした旧法第四十七条第三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。
Supplementary Provisions, Article 15Transitional Measures Concerning Special Deduction for New Mineral Deposit Exploration Expenses
第十五条（新鉱床探鉱費の特別控除に関する経過措置）
The provisions of Article 58-3, paragraph (1) of the New Act apply to corporation tax of a corporation for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the Effective Date.
新法第五十八条の三第一項の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。