Supplementary Provisions, Article 10Transitional Measures Concerning Depreciation by Individuals
第十条（個人の減価償却に関する経過措置）
The provisions of item (i) of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in the middle column of that item for which an individual carries out the 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 the middle column of item (i) of the table in Article 11, paragraph (1) of the Former Act for which an individual carried out the acquisition, etc. before the Effective Date.
新法第十一条第一項の表の第一号の規定は、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。）をする同号の中欄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の中欄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 (iii) of the table in Article 11, paragraph (1) of the New Act (limited to the part relating to the works listed in (a) of the middle column of that item) apply to depreciable assets listed in that column for which an individual carries out the acquisition, etc. on or after the date on which the Act on Special Measures concerning Preparation, etc. for Common-Use Cable Tunnel comes into effect.
新法第十一条第一項の表の第三号（同号の中欄のイに掲げる工事に係る部分に限る。）の規定は、個人が電線共同溝の整備等に関する特別措置法の施行の日以後に取得等をする同欄に掲げる減価償却資産について適用する。
The provisions of item (iv) of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in the middle column of that item for which an individual carries out the acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (iv) of the table in Article 11, paragraph (1) of the Former Act for which an individual carried out the acquisition, etc. before the Effective Date.
The provisions of Article 11-4, 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 the provisions then in force continue to govern specified leisure facilities prescribed in Article 11-3, paragraph (1) of the Former Act that an individual acquired or constructed before the Effective Date.
新法第十一条の四第一項の規定は、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。
The provisions of Article 11-5, paragraph (1) of the New Act apply to specified telecommunications equipment prescribed in that paragraph for which an individual carries out the acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment prescribed in Article 11-4, paragraph (1) of the Former Act that an individual acquired or manufactured before the Effective Date.
The provisions of Article 12, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph for which an individual carries out the acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act for which an individual carried out the acquisition, etc. before the Effective Date.
The provisions of Article 12-2, paragraph (1) of the New Act apply to machinery and equipment prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern machinery and equipment prescribed in Article 12-2, paragraph (1) of the Former Act that an individual acquired or manufactured before the Effective Date.
新法第十二条の二第一項の規定は、個人が施行日以後に取得又は製作をする同項に規定する機械及び装置について適用し、個人が施行日前に取得又は製作をした旧法第十二条の二第一項に規定する機械及び装置については、なお従前の例による。
The provisions of Article 12-2, paragraph (2) of the New Act apply to medical equipment, etc. prescribed in that paragraph that an individual acquires or manufactures 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 that an individual acquired or manufactured before the Effective Date.
新法第十二条の二第二項の規定は、個人が施行日以後に取得又は製作をする同項に規定する医療用機器等について適用し、個人が施行日前に取得又は製作をした旧法第十二条の二第二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。
The provisions of Article 14, paragraph (1) of the New Act (excluding the part relating to item (iii) of that paragraph) apply to good-quality rental housing 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 rental housing prescribed in Article 14, paragraph (1) of the Former Act that an individual acquired or newly built before the Effective Date.
新法第十四条第一項（同項第三号に係る部分を除く。）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優良賃貸住宅について適用し、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特定貸家住宅については、なお従前の例による。
The provisions of Article 14, paragraph (1) of the New Act (limited to the part relating to item (iii) of that paragraph) apply to good-quality rental housing prescribed in that paragraph that an individual acquires or newly builds on or after the date on which the Act Partially Amending the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts comes into effect.
新法第十四条第一項（同項第三号に係る部分に限る。）の規定は、個人が大都市地域における住宅及び住宅地の供給の促進に関する特別措置法の一部を改正する法律の施行の日以後に取得又は新築をする同項に規定する優良賃貸住宅について適用する。
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。
The provisions then in force continue to govern the contributions specified in Article 18, paragraph (1), item (iv) or (v) of the Former Act that an individual disbursed to a corporation listed in either of those items before the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises comes into effect.
個人が、中小企業の創造的事業活動の促進に関する臨時措置法の施行の日前に旧法第十八条第一項第四号又は第五号に掲げる法人に対して支出したこれらの号に定める負担金については、なお従前の例による。
If an individual who files a blue return has, during the period from the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises comes into effect through March 31, 1997, disbursed a contribution prescribed in Article 8, paragraph (1) of the former Act on Temporary Measures for the Promotion of the Development of New Fields through the Fusion of Knowledge of Small and Medium-Sized Enterprises in Different Fields (Act No. 17 of 1988) to a specified association prescribed in Article 4, paragraph (1) of that Act that obtained, before the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises came into effect, the certification under that paragraph for a plan concerning a knowledge fusion development project prescribed in that paragraph, the provisions of Article 18 of the New Act apply by deeming the amount so disbursed to be the amount disbursed prescribed in paragraph (1) of that Article.
Supplementary Provisions, Article 11Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Individuals
第十一条（個人の技術等海外取引に係る所得の特別控除に関する経過措置）
With regard to the application of the provisions of Article 21, paragraph (1) of the New Act to income tax for 1995, the phrase "the gross revenue includes revenue from" in that paragraph is deemed to be replaced with "the gross revenue includes revenue from overseas transactions involving technology, etc. prescribed in Article 21, 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. 55 of 1995) or", the phrase "7 percent of that revenue (for revenue from the transactions listed in item (ii) of the following paragraph" is deemed to be replaced with "7 percent of the revenue from the transactions listed in the items of paragraph (2) of that Article within the period from January 1, 1995 to March 31 of that year (for revenue from the transactions listed in item (iii) of that paragraph, 14 percent) and the amount equivalent to 7 percent of the revenue from the transactions listed in the items of the following paragraph within the period from April 1 to December 31 of that year (for revenue from the transactions listed in item (ii) of that paragraph", the phrase "the total of the amounts equivalent to" is deemed to be replaced with "the total of the amount equivalent to", and the phrase "30 percent" is deemed to be replaced with "35 percent".
平成七年分の所得税に係る新法第二十一条第一項の規定の適用については、同項中「総収入金額のうちに」とあるのは「総収入金額のうちに租税特別措置法の一部を改正する法律（平成七年法律第五十五号）による改正前の租税特別措置法第二十一条第一項に規定する技術等海外取引又は」と、「当該収入金額の百分の七（次項第二号」とあるのは「平成七年一月一日から同年三月三十一日までの期間内の同条第二項各号に掲げる取引による収入金額の百分の七（同項第三号に掲げる取引によるものについては、百分の十四）に相当する金額と同年四月一日から同年十二月三十一日までの期間内の次項各号に掲げる取引による収入金額の百分の七（同項第二号」と、「金額の合計額」とあるのは「金額との合計額」と、「百分の三十」とあるのは「百分の三十五」とする。
Supplementary Provisions, Article 12Transitional Measures Concerning Tax Exemption for Agricultural Income from Reclaimed Land, etc.
第十二条（開墾地等の農業所得の免税に関する経過措置）
With regard to income arising from the cultivation of agricultural products prescribed in Article 24, paragraph (1) of the Former Act on land that became available for cultivation before the Effective Date through clearing, landfill or drainage reclamation prescribed in that paragraph, the provisions of that Article remain in force.
施行日前に旧法第二十四条第一項に規定する開墾又は埋立て若しくは干拓により耕作の用に供することができることとなった土地における同項に規定する農産物の栽培から生ずる所得については、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 Article 13-3, paragraph (1) of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "each year (" in that paragraph is deemed to be replaced with "each year (in the cases listed in items (i) and (ii) (in the case listed in item (i), limited to the case where any of the requirements listed in (a) through (c) of that item is satisfied), excluding the years for which the provisions of Article 24, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), which remains in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of that Act, are applied; and".
前項の規定の適用がある場合における新法第十三条の三第一項の規定の適用については、同項中「各年（」とあるのは、「各年（第一号及び第二号に掲げる場合（第一号に掲げる場合にあつては、同号イからハまでに掲げる要件のいずれかを満たす場合に限る。）については、租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第十二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二十四条第一項の規定の適用を受ける年を除くものとし、」とする。
Supplementary Provisions, Article 13Transitional Measures Concerning Inclusion in Necessary Expenses of Payments Made to Specified Associations for the Reserve for Promotion of Subcontracting Small and Medium-Sized Enterprises, etc.
第十三条（特定組合に納付した下請中小企業振興等準備金に係る納付金の必要経費算入に関する経過措置）
With regard to the payments under Article 28 of the Former Act that an individual who is a member, etc. prescribed in Article 55-5, paragraph (1) of the Former Act of a specified association prescribed in that paragraph makes in accordance with a business plan under paragraph (1) of that Article (hereinafter referred to as a "business plan" in this paragraph) for which that specified association obtained the approval, etc. under that paragraph (hereinafter referred to as "approval, etc." in this paragraph) before the Effective Date and a business plan for which approval, etc. was obtained during the period from the Effective Date through August 31, 1995, the provisions of that Article remain in force.
旧法第五十五条の五第一項に規定する特定組合が施行日前に同項の承認等（以下この項において「承認等」という。）を受けた同条第一項の事業計画（以下この項において「事業計画」という。）及び施行日から平成七年八月三十一日までの間に承認等を受けた事業計画に従い、当該特定組合の旧法第五十五条の五第一項に規定する組合員等である個人が納付する旧法第二十八条の納付金については、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 the preceding paragraph on or after the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises comes into effect, the phrase "a specified association prescribed in that paragraph" in that paragraph is deemed to be replaced with "a specified association prescribed in that paragraph (including a specified association prescribed in Article 4, paragraph (1) of the Former Act on Temporary Measures for the Promotion of the Development of New Fields through the Fusion of Knowledge of Small and Medium-Sized Enterprises in Different Fields (hereinafter referred to as the 'Former Temporary Measures Act' in this paragraph))", the phrase "the approval, etc. under that paragraph (" with "the approval, etc. under Article 55-5, paragraph (1) of the Former Act (including the certification under Article 4, paragraph (1) of the Former Temporary Measures Act;", the phrase "a business plan under paragraph (1) of that Article (" with "a business plan under Article 55-5, paragraph (1) of the Former Act (including a plan concerning a knowledge fusion development project prescribed in Article 4, paragraph (1) of the Former Temporary Measures Act;", the phrase "August 31, 1995" with "August 31, 1995 (or, for that plan concerning a knowledge fusion development project, whichever is the earlier of that date and the day before the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises comes into effect)", the phrase "member, etc." with "member, etc. (including a member of a specified association prescribed in Article 4, paragraph (1) of the Former Temporary Measures Act)", the phrase "payments" with "payments (including payments made to a specified association prescribed in Article 4, paragraph (1) of the Former Temporary Measures Act)", and the phrase "the provisions of that Article" with "the provisions of Article 28 of the Former Act".
中小企業の創造的事業活動の促進に関する臨時措置法の施行の日以後における前項の規定の適用については、同項中「規定する特定組合」とあるのは「規定する特定組合（旧異分野中小企業者の知識の融合による新分野の開拓の促進に関する臨時措置法（以下この項において「旧臨時措置法」という。）第四条第一項に規定する特定組合を含む。）」と、「同項の承認等（」とあるのは「旧法第五十五条の五第一項の承認等（旧臨時措置法第四条第一項の認定を含む。」と、「同条第一項の事業計画（」とあるのは「旧法第五十五条の五第一項の事業計画（旧臨時措置法第四条第一項に規定する知識融合開発事業に関する計画を含む。」と、「平成七年八月三十一日」とあるのは「平成七年八月三十一日（当該知識融合開発事業に関する計画にあっては、同日と中小企業の創造的事業活動の促進に関する臨時措置法の施行の日の前日とのいずれか早い日）」と、「組合員等」とあるのは「組合員等（旧臨時措置法第四条第一項に規定する特定組合の組合員を含む。）」と、「納付金」とあるのは「納付金（旧臨時措置法第四条第一項に規定する特定組合に納付する納付金を含む。）」と、「同条の」とあるのは「旧法第二十八条の」とする。
Supplementary Provisions, Article 14Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
第十四条（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, paragraph (1) of the New Act apply to transfers of land, etc. or buildings, etc. prescribed in that paragraph that an individual makes on or after January 1, 1995, and the provisions then in force continue to govern transfers of land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the Former Act that an individual made before that date.
新法第三十一条第一項の規定は、個人が平成七年一月一日以後に行う同項に規定する土地等又は建物等の譲渡について適用し、個人が同日前に行った旧法第三十一条第一項に規定する土地等又は建物等の譲渡については、なお従前の例による。
The provisions of Article 34-2, paragraph (2), item (xi) of the New Act apply to transfers of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date.
新法第三十四条の二第二項第十一号の規定は、個人が施行日以後に行う同条第一項に規定する土地等の譲渡について適用する。
The provisions of Article 34-2, paragraph (2), item (xviii) of the New Act apply to transfers of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act that an individual made before the Effective Date.
新法第三十四条の二第二項第十八号の規定は、個人が施行日以後に行う同条第一項に規定する土地等の譲渡について適用し、個人が施行日前に行った旧法第三十四条の二第一項に規定する土地等の譲渡については、なお従前の例による。
The provisions of Article 37 of the New Act (limited to the part relating to item (i) of the table in paragraph (1) of that Article) apply to transfers of assets listed in the left-hand column of that item that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of assets listed in the left-hand column of item (i) of the table in Article 37, paragraph (1) of the Former Act that an individual made before the Effective Date.
新法第三十七条（同条第一項の表の第一号に係る部分に限る。）の規定は、個人が施行日以後に行う同号の上欄に掲げる資産の譲渡について適用し、個人が施行日前に行った旧法第三十七条第一項の表の第一号の上欄に掲げる資産の譲渡については、なお従前の例による。
Notwithstanding the provisions of the preceding paragraph, the provisions of Article 37 of the New Act (limited to the part relating to assets listed in the right-hand column of item (i) of the table in paragraph (1) of that Article that pertain to assets specified by Cabinet Order as those to be used for a city-center apartment house supply project prescribed in that paragraph) apply to the transfer in the case where an individual transfers assets listed in the left-hand column of that item on or after the date on which the Act Partially Amending the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts comes into effect and that individual acquires (including construction and manufacture; the same applies hereinafter in this Article) assets listed in the right-hand column of that item on or after that date.
新法第三十七条（同条第一項に規定する都心共同住宅供給事業の用に供されるものとして政令で定める資産に係る同項の表の第一号の下欄に掲げる資産に係る部分に限る。）の規定は、前項の規定にかかわらず、個人が大都市地域における住宅及び住宅地の供給の促進に関する特別措置法の一部を改正する法律の施行の日以後に同号の上欄に掲げる資産の譲渡をし、かつ、当該個人が同日以後に同号の下欄に掲げる資産の取得（建設及び製作を含む。以下この条において同じ。）をする場合における当該譲渡について適用する。
The provisions of Article 37 of the New Act (limited to the part relating to item (iv) of the table in paragraph (1) of that Article) apply to the transfer in the case where an individual transfers assets listed in the left-hand column of that item on or after the Effective Date and that individual acquires assets listed in the right-hand column of that item on or after the Effective Date, and the provisions then in force continue to govern those transfers in the case where an individual transferred assets listed in the left-hand column of item (iv) of the table in Article 37, paragraph (1) of the Former Act before the Effective Date and in the case where an individual transfers assets listed in that column on or after the Effective Date and that individual acquired assets listed in the right-hand column of that item before the Effective Date.
新法第三十七条（同条第一項の表の第四号に係る部分に限る。）の規定は、個人が施行日以後に同号の上欄に掲げる資産の譲渡をし、かつ、当該個人が施行日以後に同号の下欄に掲げる資産の取得をする場合における当該譲渡について適用し、個人が施行日前に旧法第三十七条第一項の表の第四号の上欄に掲げる資産の譲渡をした場合及び個人が施行日以後に同欄に掲げる資産の譲渡をし、かつ、当該個人が施行日前に同号の下欄に掲げる資産の取得をした場合におけるこれらの譲渡については、なお従前の例による。
The provisions of Article 37 (limited to the part relating to item (xvii)(a) of the table in paragraph (1) of that Article) and Article 37-4 (limited to the part relating to item (xvii)(a) of that table) of the New Act apply to the transfer in the case where an individual transfers assets listed in the left-hand column of that item on or after the Effective Date and that individual acquires assets listed in the right-hand column of that item on or after the Effective Date.
新法第三十七条（同条第一項の表の第十七号イに係る部分に限る。）及び第三十七条の四（同号イに係る部分に限る。）の規定は、個人が施行日以後に同号の上欄に掲げる資産の譲渡をし、かつ、当該個人が施行日以後に同号の下欄に掲げる資産の取得をする場合における当該譲渡について適用する。
The provisions of Article 37 (limited to the part relating to item (xvii)(b) of the table in paragraph (1) of that Article) and Article 37-4 (limited to the part relating to item (xvii)(b) of that table) of the New Act apply to the transfer in the case where an individual transfers assets listed in the left-hand column of that item on or after the date on which the Act on Temporary Measures for Facilitating Business Innovation by Specified Business Operators comes into effect and that individual acquires assets listed in the right-hand column of that item on or after that date.
新法第三十七条（同条第一項の表の第十七号ロに係る部分に限る。）及び第三十七条の四（同号ロに係る部分に限る。）の規定は、個人が特定事業者の事業革新の円滑化に関する臨時措置法の施行の日以後に同号の上欄に掲げる資産の譲渡をし、かつ、当該個人が同日以後に同号の下欄に掲げる資産の取得をする場合における当該譲渡について適用する。
The provisions of Article 37 of the New Act (limited to the part relating to item (xix) of the table in paragraph (1) of that Article) apply to transfers of assets listed in the left-hand column of that item that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of assets listed in the left-hand column of item (xviii) of the table in Article 37, paragraph (1) of the Former Act that an individual made before the Effective Date.
新法第三十七条（同条第一項の表の第十九号に係る部分に限る。）の規定は、個人が施行日以後に行う同号の上欄に掲げる資産の譲渡について適用し、個人が施行日前に行った旧法第三十七条第一項の表の第十八号の上欄に掲げる資産の譲渡については、なお従前の例による。