Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on the date of promulgation.
この法律は、公布の日から施行する。
Supplementary Provisions, Article 2Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc.
第二条（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 Act on Special Measures Concerning Taxation as amended (hereinafter referred to as the "New Act") 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 this Act comes into effect (hereinafter referred to as the "Effective Date"), and with regard to business base strengthening equipment prescribed in Article 10-4, 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 leased before the Effective Date, 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。）第十条の四の規定は、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し、個人が施行日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。）第十条の四第一項に規定する事業基盤強化設備については、なお従前の例による。
Supplementary Provisions, Article 3Transitional Measures Concerning Extra Depreciation of Manufacturing Machinery or Special Income Tax Credit Where the Amount of Product Imports Has Increased, and Reserve for Developing Domestic Markets for Imported Products of Individuals
第三条（製品輸入額が増加した場合の製造用機械の割増償却又は所得税額の特別控除及び個人の輸入製品国内市場開拓準備金に関する経過措置）
The provisions of Articles 10-6 and 20 of the New Act apply to income tax for 1995 and subsequent years, and with regard to income tax for 1994 and prior years, the provisions then in force continue to govern.
新法第十条の六及び第二十条の規定は、平成七年分以後の所得税について適用し、平成六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 4Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Business Base Strengthening Equipment Is 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 apply to business base strengthening equipment prescribed in Article 42-7, paragraph (1) of the New Act that 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) acquires, manufactures or leases on or after the Effective Date, and with regard to business base strengthening equipment prescribed in Article 42-7, paragraph (1) of the Former Act that a corporation acquired, manufactured or leased before the Effective Date, the provisions then in force continue to govern.
新法第四十二条の七の規定は、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）が施行日以後に取得若しくは製作又は賃借をする新法第四十二条の七第一項に規定する事業基盤強化設備について適用し、法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四十二条の七第一項に規定する事業基盤強化設備については、なお従前の例による。
Supplementary Provisions, Article 5Transitional Measures Concerning Extra Depreciation of Manufacturing Machinery or Special Corporation Tax Credit Where the Amount of Product Imports Has Increased, and Reserve for Developing Domestic Markets for Imported Products of Corporations
第五条（製品輸入額が増加した場合の製造用機械の割増償却又は法人税額の特別控除及び法人の輸入製品国内市場開拓準備金に関する経過措置）
The provisions of Articles 42-9 and 54 of the New Act apply to corporation tax for business years of a corporation beginning on or after April 1, 1995, and with regard to corporation tax for business years of a corporation that began before that date, the provisions then in force continue to govern.
新法第四十二条の九及び第五十四条の規定は、法人の平成七年四月一日以後に開始する事業年度分の法人税について適用し、法人の同日前に開始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。
Supplementary Provisions, Article 6Transitional Measures Concerning Non-Application of Refunds by Carryback of Losses
第六条（欠損金の繰戻しによる還付の不適用に関する経過措置）
With regard to the amount of loss prescribed in Article 66-14 of the Former Act incurred in a business year of a corporation that ended before April 1, 1995, the provisions then in force continue to govern.
法人の平成七年四月一日前に終了した事業年度において生じた旧法第六十六条の十四に規定する欠損金額については、なお従前の例による。
With regard to a claim for a refund of corporation tax under the provisions of Article 81, paragraph (1) of the Corporation Tax Act pertaining to the amount of loss prescribed in Article 2, item (xx) of that Act incurred in a business year ending during the period from April 1, 1995 to the day on which one month has elapsed after the Effective Date, of a corporation that falls under a specified small and medium sized enterprise carrying out business development in accordance with an approved business development plan prescribed in Article 66-14 of the New Act, notwithstanding the provisions of that paragraph, the corporation may make that claim for a refund by the day on which three months have elapsed from the Effective Date.
新法第六十六条の十四に規定する承認事業展開計画に従って事業展開を行う特定中小企業者に該当する法人の平成七年四月一日から施行日以後一月を経過する日までの間に終了する事業年度において生じた法人税法第二条第二十号に規定する欠損金額に係る同法第八十一条第一項の規定による法人税の還付の請求については、同項の規定にかかわらず、施行日から三月を経過する日までに当該還付の請求をすることができる。
In the case referred to in the preceding paragraph, if the corporation prescribed in that paragraph has already made a claim for a refund of corporation tax under the provisions of other laws and regulations with regard to the amount of loss referred to in that paragraph, that claim for a refund is deemed not to have been made.
In the case where a corporation that falls under the provisions of the preceding paragraph and to which the provisions of paragraph (2) apply has received a refund based on the claim for a refund prescribed in the preceding paragraph, that refund is deemed to be a partial payment of the refund based on the claim for a refund prescribed in paragraph (2).