Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 1997; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
この法律は、平成九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 of Article 1 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Section 3-3 Special Provisions of the Motor Vehicle Tonnage Tax Act (Articles 90-8 and 90-9)" with "/Section 3-3 Special Provisions of the Aviation Fuel Tax Act (Article 90-8)/Section 3-4 Special Provisions of the Motor Vehicle Tonnage Tax Act (Articles 90-9 and 90-10)/"), the provisions amending Article 1 of that Act, the provisions renumbering Article 2, paragraph (3), item (vi) of that Act as item (vii) of that paragraph and adding one item after item (v) of that paragraph, the provisions renumbering Article 90-9 of that Act as Article 90-10 of that Act and Article 90-8 of that Act as Article 90-9 of that Act, and the provisions renumbering Chapter VI, Section 3-3 of that Act as Section 3-4 of that Chapter and adding one Section after Section 3-2 of that Chapter, as well as the provisions of Article 21 of the Supplementary Provisions: July 1, 1997;
第一条中租税特別措置法の目次の改正規定（「第三節の三 自動車重量税法の特例（第九十条の八・第九十条の九）」を「／第三節の三 航空機燃料税法の特例（第九十条の八）／第三節の四 自動車重量税法の特例（第九十条の九・第九十条の十）／」に改める部分に限る。）、同法第一条の改正規定、同法第二条第三項第六号を同項第七号とし、同項第五号の次に一号を加える改正規定、同法第九十条の九を同法第九十条の十とし、同法第九十条の八を同法第九十条の九とする改正規定及び同法第六章第三節の三を同章第三節の四とし、同章第三節の二の次に一節を加える改正規定並びに附則第二十一条の規定 平成九年七月一日
the provisions of Article 1 amending Article 10-4, paragraph (1), item (iv) of the Act on Special Measures Concerning Taxation (excluding the part replacing "the preceding three items" with "the preceding items"), the provisions amending the heading of Article 11-3 of that Act, the provisions amending paragraph (3) of that Article, the provisions renumbering that paragraph as paragraph (4) of that Article, the provisions amending paragraph (2) of that Article, the provisions renumbering that paragraph as paragraph (3) of that Article and adding one paragraph after paragraph (1) of that Article, the provisions amending Article 18, paragraph (1), item (v) of that Act, the provisions amending Article 42-7, paragraph (1), item (iv) of that Act (excluding the part replacing "the preceding three items" with "the preceding items"), the provisions amending Article 44-4, paragraph (3) of that Act, the provisions renumbering that paragraph as paragraph (4) of that Article, the provisions amending paragraph (2) of that Article (limited to the part replacing "the preceding paragraph" with "the preceding two paragraphs"), the provisions renumbering that paragraph as paragraph (3) of that Article and adding one paragraph after paragraph (1) of that Article, the provisions amending Article 52, paragraph (1), item (v) of that Act, and the provisions amending Article 66-10, paragraph (1), item (v) of that Act: the date on which the Act on Temporary Measures for the Revitalization of Specified Industrial Agglomerations (Act No. 28 of 1997) comes into effect;
第一条中租税特別措置法第十条の四第一項第四号の改正規定（「前三号」を「前各号」に改める部分を除く。）、同法第十一条の三の見出しの改正規定、同条第三項の改正規定、同項を同条第四項とする改正規定、同条第二項の改正規定、同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、同法第十八条第一項第五号の改正規定、同法第四十二条の七第一項第四号の改正規定（「前三号」を「前各号」に改める部分を除く。）、同法第四十四条の四第三項の改正規定、同項を同条第四項とする改正規定、同条第二項の改正規定（「前項」を「前二項」に改める部分に限る。）、同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、同法第五十二条第一項第五号の改正規定及び同法第六十六条の十第一項第五号の改正規定 特定産業集積の活性化に関する臨時措置法（平成九年法律第二十八号）の施行の日
the provisions of Article 1 amending Article 29-2, paragraph (1) of the Act on Special Measures Concerning Taxation: the date on which the Act Partially Amending the Act on Facilitation of the Implementation of Specified Telecommunications and Broadcasting Development Projects (Act No. 36 of 1997) comes into effect;
第一条中租税特別措置法第二十九条の二第一項の改正規定 特定通信・放送開発事業実施円滑化法の一部を改正する法律（平成九年法律第三十六号）の施行の日
the provisions of Article 1 amending Article 34-2, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation, the provisions renumbering item (xxii) of that paragraph as item (xxiii) of that paragraph, moving down items (viii) through (xxi) of that paragraph by one item each, and adding one item after item (vii) of that paragraph, the provisions amending paragraph (3) of that Article, the provisions amending Article 34-3, paragraph (2) of that Act, the provisions amending the part of Article 37, paragraph (1) of that Act other than the table (excluding the part replacing "March 31, 1997" with "March 31, 1998"), the provisions renumbering item (xxii) of the table in that paragraph as item (xxiii) and moving down items (xix) through (xxi) by one item each, the provisions renumbering item (xviii) of that table as item (xix) of that table and adding one item after item (xvii) of that table, the provisions amending paragraphs (3) and (4) of that Article (excluding the part replacing "March 31, 1997" with "March 31, 1998"), the provisions amending Article 37-3, paragraph (2), item (i) of that Act, the provisions amending Article 37-4 of that Act (excluding the part replacing "March 31, 1997" with "March 31, 1998"), the provisions amending the table in Article 37-5, paragraph (2) of that Act (excluding the part replacing "March 31, 1997" with "March 31, 1998"), the provisions amending Article 65-4, paragraph (1), item (i) of that Act, the provisions renumbering item (xxii) of that paragraph as item (xxiii) of that paragraph, moving down items (viii) through (xxi) of that paragraph by one item each, and adding one item after item (vii) of that paragraph, the provisions amending Article 65-4, paragraph (2) of that Act, the provisions amending Article 65-5, paragraph (1) of that Act, the provisions amending the part of Article 65-7, paragraph (1) of that Act other than the table (excluding the part replacing "March 31, 1997" with "March 31, 1998"), the provisions renumbering item (xxiii) of the table in that paragraph as item (xxiv) and moving down items (xx) through (xxii) by one item each, the provisions renumbering item (xix) of that table as item (xx) of that table and adding one item after item (xviii) of that table, the provisions amending paragraph (10), item (ii) of that Article, the provisions amending Article 65-8, paragraph (1) of that Act (excluding the part replacing "March 31, 1997" with "March 31, 1998"), the provisions amending Article 65-9 of that Act (excluding the part replacing "March 31, 1997" with "March 31, 1998"), the provisions amending the heading of Article 83-4 of that Act and the provisions adding one paragraph to that Article, as well as the provisions of Article 7, paragraphs (2) and (3) and Article 16, paragraphs (2) and (3) of the Supplementary Provisions: the date on which the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts (Act No. 49 of 1997) comes into effect;
第一条中租税特別措置法第三十四条の二第二項第一号の改正規定、同項第二十二号を同項第二十三号とし、同項第八号から第二十一号までを一号ずつ繰り下げ、同項第七号の次に一号を加える改正規定、同条第三項の改正規定、同法第三十四条の三第二項の改正規定、同法第三十七条第一項の表以外の部分の改正規定（「平成九年三月三十一日」を「平成十年三月三十一日」に改める部分を除く。）、同項の表中第二十二号を第二十三号とし、第十九号から第二十一号までを一号ずつ繰り下げる改正規定、同表の第十八号を同表の第十九号とし、同表の第十七号の次に一号を加える改正規定、同条第三項及び第四項の改正規定（「平成九年三月三十一日」を「平成十年三月三十一日」に改める部分を除く。）、同法第三十七条の三第二項第一号の改正規定、同法第三十七条の四の改正規定（「平成九年三月三十一日」を「平成十年三月三十一日」に改める部分を除く。）、同法第三十七条の五第二項の表の改正規定（「平成九年三月三十一日」を「平成十年三月三十一日」に改める部分を除く。）、同法第六十五条の四第一項第一号の改正規定、同項第二十二号を同項第二十三号とし、同項第八号から第二十一号までを一号ずつ繰り下げ、同項第七号の次に一号を加える改正規定、同法第六十五条の四第二項の改正規定、同法第六十五条の五第一項の改正規定、同法第六十五条の七第一項の表以外の部分の改正規定（「平成九年三月三十一日」を「平成十年三月三十一日」に改める部分を除く。）、同項の表中第二十三号を第二十四号とし、第二十号から第二十二号までを一号ずつ繰り下げる改正規定、同表の第十九号を同表の第二十号とし、同表の第十八号の次に一号を加える改正規定、同条第十項第二号の改正規定、同法第六十五条の八第一項の改正規定（「平成九年三月三十一日」を「平成十年三月三十一日」に改める部分を除く。）、同法第六十五条の九の改正規定（「平成九年三月三十一日」を「平成十年三月三十一日」に改める部分を除く。）、同法第八十三条の四の見出しの改正規定並びに同条に一項を加える改正規定並びに附則第七条第二項及び第三項並びに第十六条第二項及び第三項の規定 密集市街地における防災街区の整備の促進に関する法律（平成九年法律第四十九号）の施行の日
the provisions of Article 1 amending Article 37-10, paragraph (3), items (iv) and (vi) of the Act on Special Measures Concerning Taxation, the provisions renumbering Article 37-15 of that Act as Article 37-16 of that Act and Article 37-14 of that Act as Article 37-15 of that Act, the provisions amending Article 37-13, paragraph (3) of that Act, and the provisions renumbering that Article as Article 37-14 of that Act and adding one Article after Article 37-12 of that Act, as well as the provisions of Article 8 of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium Sized Enterprises (Act No. 46 of 1997) comes into effect;
第一条中租税特別措置法第三十七条の十第三項第四号及び第六号の改正規定、同法第三十七条の十五を同法第三十七条の十六とし、同法第三十七条の十四を同法第三十七条の十五とする改正規定、同法第三十七条の十三第三項の改正規定並びに同条を同法第三十七条の十四とし、同法第三十七条の十二の次に一条を加える改正規定並びに附則第八条の規定 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一部を改正する法律（平成九年法律第四十六号）の施行の日
the provisions of Article 20 of the Supplementary Provisions: the date on which the Act Partially Amending the Liquor Tax Act (Act No. 21 of 1997) comes into effect.
附則第二十条の規定 酒税法の一部を改正する法律（平成九年法律第二十一号）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 by Article 1 (hereinafter referred to as "the New Act on Special Measures Concerning Taxation") apply to income tax for 1997 and subsequent years, and with regard to income tax for 1996 and earlier years, the provisions then in force continue to govern.
第一条の規定による改正後の租税特別措置法（以下「新租税特別措置法」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、平成九年分以後の所得税について適用し、平成八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）
The provisions of Article 10-4 of the New Act on Special Measures Concerning Taxation apply to business base strengthening equipment prescribed in paragraph (1) of that Article that an individual acquires or 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 by Article 1 (hereinafter referred to as "the Former Act on Special Measures Concerning Taxation") that an individual acquired or manufactured, or leased, before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法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第一条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」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 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 Article 11-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment prescribed in that paragraph that an individual makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) of on or after the Effective Date, and with regard to specified telecommunications equipment prescribed in Article 11-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第十一条の五第一項の規定は、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。）をする同項に規定する特定電気通信設備について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の五第一項に規定する特定電気通信設備については、なお従前の例による。
The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date, and with regard to industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 12-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and with regard to medical equipment, etc. prescribed in Article 12-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
新租税特別措置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租税特別措置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 13-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the depreciable assets specified in the items of that paragraph that are held by a member of a commercial and industrial association, etc., specified association or specified commercial and industrial association, etc., or fishery cooperative, etc. referred to in those items that obtains, on or after the Effective Date, the approval or certification referred to in those items for a small and medium sized enterprise structural improvement plan, structural improvement project plan or structural improvement facilitation plan, or small and medium sized fishery structural improvement plan prescribed in those items, and with regard to the depreciable assets specified in the items of Article 13-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are held by a member of a commercial and industrial association, etc., specified association or specified commercial and industrial association, etc., or fishery cooperative, etc. referred to in those items that obtained, before the Effective Date, the approval or certification referred to in those items for a small and medium sized enterprise structural improvement plan, structural improvement project plan or structural improvement facilitation plan, or small and medium sized fishery structural improvement plan prescribed in those items, the provisions then in force continue to govern.
新租税特別措置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、施行日前に旧租税特別措置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。
With regard to the buildings listed in Article 14, paragraph (3), items (ii) and (v) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.
個人が施行日前に取得又は新築をした旧租税特別措置法第十四条第三項第二号及び第五号に掲げる建築物については、なお従前の例による。
With regard to specified depreciable assets prescribed in Article 17 of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
Supplementary Provisions, Article 5Transitional Measures Concerning Reserves of Individuals
第五条（個人の準備金に関する経過措置）
With regard to the reserve for domestic market development for imported products referred to in Article 20, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual prescribed in that paragraph set aside, or sets aside, in each year of 1997 and earlier years, the provisions of that Article remain in force.
旧租税特別措置法第二十条第一項に規定する個人が平成九年以前の各年において積み立てた、又は積み立てる同項の輸入製品国内市場開拓準備金については、同条の規定は、なおその効力を有する。
The provisions of Article 20-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii) of the table in that paragraph) apply to an individual's revenue on or after the Effective Date pertaining to the database prescribed in the right-hand column of that item, and with regard to an individual's revenue before the Effective Date pertaining to the database prescribed in the right-hand column of item (ii) of the table in Article 20-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern.
新租税特別措置法第二十条の二第一項（同項の表の第二号に係る部分に限る。）の規定は、個人の同号の下欄に規定するデータベースに係る施行日以後の収入金額について適用し、個人の旧租税特別措置法第二十条の二第一項の表の第二号の下欄に規定するデータベースに係る施行日前の収入金額については、なお従前の例による。
The amount of the reserve for specified disaster prevention pertaining to an open-pit coal mine prescribed in the middle column of item (iii) of the table in Article 20-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that was set aside pursuant to the provisions of that paragraph is deemed, with regard to the application of the provisions of Article 20-4 of the New Act on Special Measures Concerning Taxation, to be the amount of the reserve for specified disaster prevention pertaining to an open-pit coal, etc. mine prescribed in the middle column of item (iii) of the table in paragraph (1) of that Article.
旧租税特別措置法第二十条の四第一項の規定により積み立てられた同項の表の第三号の中欄に規定する露天石炭採掘場に係る特定災害防止準備金の金額は、新租税特別措置法第二十条の四の規定の適用については、同条第一項の表の第三号の中欄に規定する露天石炭等採掘場に係る特定災害防止準備金の金額とみなす。
Supplementary Provisions, Article 6Transitional Measures Concerning Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Individuals
第六条（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）
The provisions of Article 21 of the New Act on Special Measures Concerning Taxation apply to an individual's revenue on or after the Effective Date from the transactions listed in the items of paragraph (2) of that Article, and with regard to an individual's revenue before the Effective Date from the transactions listed in the items of Article 21, paragraph (2) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 21, paragraph (1) of the New Act on Special Measures Concerning Taxation concerning income tax for 1997, the phrase "25 percent" in that paragraph is deemed to be replaced with "30 percent".
新租税特別措置法第二十一条の規定は、個人の同条第二項各号に掲げる取引による施行日以後の収入金額について適用し、個人の旧租税特別措置法第二十一条第二項各号に掲げる取引による施行日前の収入金額については、なお従前の例による。この場合において、平成九年分の所得税に係る新租税特別措置法第二十一条第一項の規定の適用については、同項中「百分の二十五」とあるのは、「百分の三十」とする。
Supplementary Provisions, Article 7Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
第七条（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 34-2, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after January 1, 1997, and with regard to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before that date, the provisions then in force continue to govern.
新租税特別措置法第三十四条の二第二項第二号の規定は、個人が平成九年一月一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、個人が同日前に行った旧租税特別措置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 34-2, paragraph (2), item (viii) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the date on which the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts comes into effect.
新租税特別措置法第三十四条の二第二項第八号の規定は、個人が密集市街地における防災街区の整備の促進に関する法律の施行の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 37 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (xviii) 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 date on which the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts comes into effect, and that individual acquires assets listed in the right-hand column of that item on or after that date.
新租税特別措置法第三十七条（同条第一項の表の第十八号に係る部分に限る。）の規定は、個人が密集市街地における防災街区の整備の促進に関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をする場合における当該譲渡について適用する。
Supplementary Provisions, Article 8Transitional Measures Concerning Deduction for Carryover, etc. of Capital Losses on Shares Issued by Specified Small and Medium Sized Companies
第八条（特定中小会社が発行した株式に係る譲渡損失の繰越控除等に関する経過措置）
The provisions of Article 37-13 of the New Act on Special Measures Concerning Taxation apply to the amount specified by Cabinet Order as the amount of losses prescribed in paragraph (1) of that Article pertaining to specified shares prescribed in that paragraph that a resident or a nonresident who has a permanent establishment in Japan acquires through payment on or after the date on which the Act Partially Amending the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium Sized Enterprises comes into effect, and to the amount of capital losses pertaining to specified shares prescribed in paragraph (4) of that Article.
新租税特別措置法第三十七条の十三の規定は、居住者又は国内に恒久的施設を有する非居住者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一部を改正する法律の施行の日以後に払込みにより取得をする同条第一項に規定する特定株式に係る同項に規定する損失の金額として政令で定める金額及び同条第四項に規定する特定株式に係る譲渡損失の金額について適用する。
Supplementary Provisions, Article 9Transitional Measures Concerning Special Provisions on Taxation on Income of Residents Pertaining to Specified Foreign Subsidiaries, etc.
第九条（居住者の特定外国子会社等に係る所得の課税の特例に関する経過措置）
The provisions of Article 40-4, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in paragraph (1) of that Article for business years of a specified foreign subsidiary, etc. prescribed in that paragraph ending on or after the Effective Date, and with regard to the amount of applicable retained income prescribed in Article 40-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years of a specified foreign subsidiary, etc. prescribed in that paragraph that ended before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第四十条の四第三項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に終了する事業年度の同項に規定する適用対象留保金額について適用し、旧租税特別措置法第四十条の四第一項に規定する特定外国子会社等の施行日前に終了した事業年度の同項に規定する適用対象留保金額については、なお従前の例による。
Supplementary Provisions, Article 10Transitional Measures Concerning Special Income Tax Credit Where a Dwelling Is Acquired, etc.
第十条（住宅の取得等をした場合の所得税額の特別控除に関する経過措置）
In the case where a resident put a dwelling house or existing house prescribed in Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation, or a house on which extension or renovation, etc. has been carried out (limited to the part pertaining to that extension or renovation, etc.), to use as the resident's own residence on or before December 31, 1996 as specified in that paragraph, the provisions then in force continue to govern.
居住者が、平成八年十二月三十一日以前に旧租税特別措置法第四十一条第一項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋（当該増改築等に係る部分に限る。）を同項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。
In the case referred to in the preceding paragraph, with regard to the application of the provisions of Article 41 of the Former Act on Special Measures Concerning Taxation and Article 41-2 of the Former Act on Special Measures Concerning Taxation pertaining to the acquisition, etc. of a dwelling prescribed in Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where the provisions of Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation apply, the phrase "20 million yen" in Article 41, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "20 million yen (or, if there is an amount of borrowings or obligations prescribed in Article 41, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 22 of 1997) pertaining to the application of the provisions of that paragraph (hereinafter referred to as "new borrowings, etc." in this paragraph and the following paragraph), the remaining amount obtained by deducting the amount of new borrowings, etc. (or 20 million yen, if that amount exceeds 20 million yen) from 20 million yen)", the phrase "20 million yen" in item (ii) of that paragraph is deemed to be replaced with "20 million yen (or, if there is an amount of new borrowings, etc., the remaining amount obtained by deducting the amount of new borrowings, etc. (or 20 million yen, if that amount exceeds 20 million yen) from 20 million yen)", the phrase "amount is 10 million yen" is deemed to be replaced with "amount is 10 million yen (or, if the amount of those new borrowings, etc. exceeds 20 million yen, the remaining amount obtained by deducting the amount of those new borrowings, etc. (or 30 million yen, if that amount exceeds 30 million yen) from 30 million yen; the same applies hereinafter in this item)", the phrase "200,000 yen" is deemed to be replaced with "the amount equivalent to 1 percent of 20 million yen (or, if there is an amount of new borrowings, etc., the remaining amount obtained by deducting the amount of new borrowings, etc. (or 20 million yen, if that amount exceeds 20 million yen) from 20 million yen)", and the phrase "total amount is 10 million yen" in paragraph (3) of that Article is deemed to be replaced with "total amount is 10 million yen (or, if there is an amount of new borrowings, etc., the remaining amount obtained by deducting the amount of new borrowings, etc. (or 10 million yen, if that amount exceeds 10 million yen) from 10 million yen; the same applies hereinafter in this paragraph)".
前項の場合において、新租税特別措置法第四十一条第一項の規定の適用がある場合における旧租税特別措置法第四十一条第一項に規定する住宅の取得等に係る同条及び旧租税特別措置法第四十一条の二の規定の適用については、旧租税特別措置法第四十一条第二項第一号中「二千万円」とあるのは「二千万円（租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成九年法律第二十二号）第一条の規定による改正後の租税特別措置法第四十一条第一項の規定の適用に係る同項に規定する借入金又は債務（以下この項及び次項において「新借入金等」という。）の金額を有するときは、二千万円から新借入金等の金額（当該金額が二千万円を超えるときは、二千万円）を控除した残額）」と、同項第二号中「二千万円」とあるのは「二千万円（新借入金等の金額を有するときは、二千万円から新借入金等の金額（当該金額が二千万円を超えるときは、二千万円）を控除した残額）」と、「金額が千万円」とあるのは「金額が千万円（当該新借入金等の金額が二千万円を超える場合には、三千万円から当該新借入金等の金額（当該金額が三千万円を超えるときは、三千万円）を控除した残額。以下この号において同じ。）」と、「二十万円」とあるのは「二千万円（新借入金等の金額を有するときは、二千万円から新借入金等の金額（当該金額が二千万円を超えるときは、二千万円）を控除した残額）の一パーセントに相当する金額」と、同条第三項中「合計額が千万円」とあるのは「合計額が千万円（新借入金等の金額を有するときは、千万円から新借入金等の金額（当該金額が千万円を超えるときは、千万円）を控除した残額。以下この項において同じ。）」とする。
Supplementary Provisions, Article 10-2Adjustment Between the Transitional Measures Concerning the Special Income Tax Credit Where a Dwelling Is Acquired, etc. and the Special Provisions on Tax Credit at a Fixed Rate
第十条の二（住宅の取得等をした場合の所得税額の特別控除に関する経過措置と定率による税額控除の特例との調整）
With regard to the application of the provisions of Article 6 of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Promptly in Response to Changes in the Economy and Society, etc. (Act No. 8 of 1999; hereinafter referred to as the "Income Tax and Corporation Tax Burden Reduction Act") in the case where the provisions of the preceding Article apply, the phrase "provisions, and" in Article 2, item (iii) of the Income Tax and Corporation Tax Burden Reduction Act is deemed to be replaced with "provisions, the provisions of Article 10 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 22 of 1997), and".
前条の規定の適用がある場合における経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律（平成十一年法律第八号。以下「所得税等負担軽減措置法」という。）第六条の規定の適用については、所得税等負担軽減措置法第二条第三号中「規定並びに」とあるのは、「規定、租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成九年法律第二十二号）附則第十条の規定並びに」とする。
With regard to the application of the provisions of Article 12 of the Income Tax and Corporation Tax Burden Reduction Act in the case where the provisions of the preceding Article apply, the phrase "the provisions" in paragraph (2) of that Article is deemed to be replaced with "the provisions (including, where the provisions of Article 10 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 22 of 1997) apply, those provisions)", and the phrase "item (ii) of that Article" is deemed to be replaced with "Article 190, item (ii) of the Income Tax Act".
前条の規定の適用がある場合における所得税等負担軽減措置法第十二条の規定の適用については、同条第二項中「規定を」とあるのは「規定（租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成九年法律第二十二号）附則第十条の規定の適用がある場合には、当該規定を含む。）を」と、「同条第二号」とあるのは「所得税法第百九十条第二号」とする。
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 on Special Measures Concerning Taxation apply to corporation tax for business years 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) beginning on or after the Effective Date, and with regard to corporation tax for business years of a corporation that began before the Effective Date, the provisions then in force continue to govern.
Supplementary Provisions, Article 12Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Business Base Strengthening Equipment Has Been Acquired, etc.
第十二条（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 on Special Measures Concerning Taxation 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 Effective Date, and with regard to business base strengthening equipment prescribed in Article 42-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured, or leased, before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第四十二条の七の規定は、法人が施行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租税特別措置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 13Transitional Measures Concerning Depreciation by Corporations
第十三条（法人の減価償却に関する経過措置）
The provisions of Article 43-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to research facilities prescribed in that paragraph that a corporation makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) of on or after the Effective Date, and with regard to research facilities prescribed in Article 43-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第四十三条の三第一項の規定は、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。）をする同項に規定する研究施設について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十三条の三第一項に規定する研究施設については、なお従前の例による。
The provisions of Article 44-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (v) through (vii) of that paragraph) apply to specified business-use assets prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date.
The provisions of Article 44-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and with regard to specified telecommunications equipment prescribed in Article 44-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and with regard to industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 45-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date, and with regard to medical equipment, etc. prescribed in Article 45-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第四十五条の二第二項の規定は、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医療用機器等について適用し、法人が施行日前に取得又は製作をした旧租税特別措置法第四十五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 46, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the depreciable assets specified in the items of that paragraph that are held by a member of a commercial and industrial association, etc., specified association or specified commercial and industrial association, etc., or fishery cooperative, etc. referred to in those items that obtains, on or after the Effective Date, the approval or certification referred to in those items for a small and medium sized enterprise structural improvement plan, structural improvement project plan or structural improvement facilitation plan, or small and medium sized fishery structural improvement plan prescribed in those items, and with regard to the depreciable assets specified in the items of Article 46, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are held by a member of a commercial and industrial association, etc., specified association or specified commercial and industrial association, etc., or fishery cooperative, etc. referred to in those items that obtained, before the Effective Date, the approval or certification referred to in those items for a small and medium sized enterprise structural improvement plan, structural improvement project plan or structural improvement facilitation plan, or small and medium sized fishery structural improvement plan prescribed in those items, the provisions then in force continue to govern.
新租税特別措置法第四十六条第一項の規定は、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、施行日前に旧租税特別措置法第四十六条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。
With regard to the buildings listed in Article 47, paragraph (3), items (ii) and (v) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the Effective Date, the provisions then in force continue to govern.
法人が施行日前に取得又は新築をした旧租税特別措置法第四十七条第三項第二号及び第五号に掲げる建築物については、なお従前の例による。
The provisions of Article 50, paragraph (1) of the New Act on Special Measures Concerning Taxation apply in the case where a corporation disburses planting expenses prescribed in that paragraph on or after the Effective Date, and with regard to the case where a corporation disbursed planting expenses prescribed in Article 50, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第五十条第一項の規定は、法人が施行日以後に同項に規定する植林費を支出する場合について適用し、法人が施行日前に旧租税特別措置法第五十条第一項に規定する植林費を支出した場合については、なお従前の例による。
With regard to specified depreciable assets prescribed in Article 52-4 of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
Supplementary Provisions, Article 14Transitional Measures Concerning Reserves of Corporations
第十四条（法人の準備金に関する経過措置）
With regard to the inclusion in gross profit of the amount of the reserve for domestic market development for imported products that a corporation prescribed in Article 54, paragraph (1) of the Former Act on Special Measures Concerning Taxation set aside pursuant to the provisions of that paragraph in business years beginning before the Effective Date, the provisions then in force continue to govern.
旧租税特別措置法第五十四条第一項に規定する法人が施行日前に開始した事業年度において同項の規定により積み立てた輸入製品国内市場開拓準備金の金額の益金の額への算入については、なお従前の例による。
The provisions of Article 55-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified shares, etc. prescribed in that paragraph that a corporation acquires on or after the Effective Date, and with regard to specified shares, etc. prescribed in Article 55-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第五十五条の三第一項の規定は、法人が施行日以後に取得する同項に規定する特定株式等について適用し、法人が施行日前に取得した旧租税特別措置法第五十五条の三第一項に規定する特定株式等については、なお従前の例による。
The amount of the reserve for specified disaster prevention pertaining to an open-pit coal mine prescribed in the middle column of item (iii) of the table in Article 55-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that was set aside pursuant to the provisions of that paragraph is deemed, with regard to the application of the provisions of Article 55-7 of the New Act on Special Measures Concerning Taxation, to be the amount of the reserve for specified disaster prevention pertaining to an open-pit coal, etc. mine prescribed in the middle column of item (iii) of the table in paragraph (1) of that Article.
旧租税特別措置法第五十五条の七第一項の規定により積み立てられた同項の表の第三号の中欄に規定する露天石炭採掘場に係る特定災害防止準備金の金額は、新租税特別措置法第五十五条の七の規定の適用については、同条第一項の表の第三号の中欄に規定する露天石炭等採掘場に係る特定災害防止準備金の金額とみなす。
The provisions of Article 56-3, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the inclusion in gross profit of the amount of the reserve for planned afforestation that a corporation sets aside pursuant to the provisions of paragraph (1) of that Article in business years beginning on or after the Effective Date, and with regard to the inclusion in gross profit of the amount of the reserve for planned afforestation that a corporation set aside pursuant to the provisions of Article 56-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation in business years that began before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第五十六条の三第四項の規定は、法人が施行日以後に開始する事業年度において同条第一項の規定により積み立てる計画造林準備金の金額の益金の額への算入について適用し、法人が施行日前に開始した事業年度において旧租税特別措置法第五十六条の三第一項の規定により積み立てた計画造林準備金の金額の益金の額への算入については、なお従前の例による。
With regard to the application of the provisions of Article 57-3 of the New Act on Special Measures Concerning Taxation in the business year of the amendment for a corporation prescribed in paragraph (1) of that Article for which, in the first business year beginning on or after the Effective Date (hereinafter referred to as the "business year of the amendment" in this paragraph and the following paragraph), the amount listed in item (ii) exceeds the amount listed in item (i), the cumulative limit amount prescribed in paragraph (1), item (ii) of that Article is, notwithstanding the provisions of that item, to be the amount listed in item (ii).
the amount equivalent to 60 percent of the amount listed in Article 57-3, paragraph (1), item (i), (a) of the New Act on Special Measures Concerning Taxation as of the end of the business year of the amendment;
改正事業年度終了の日における新租税特別措置法第五十七条の三第一項第一号イに掲げる金額の百分の六十に相当する金額
whichever is the smaller of the following amounts:
次に掲げる金額のうちいずれか少ない金額
the amount of the reserve for reprocessing of spent nuclear fuel as of the end of the business year immediately preceding the business year of the amendment (if there is any amount that has been included in gross profit pursuant to the provisions of Article 57-3, paragraphs (2) through (4) of the Former Act on Special Measures Concerning Taxation by that day, the amount obtained by deducting that amount, and, for a merging corporation that has carried out a merger in the business year of the amendment, the amount obtained by adding the amount of the reserve for reprocessing of spent nuclear fuel taken over from the merged corporation);
改正事業年度の直前の事業年度終了の日における使用済核燃料再処理準備金の金額（その日までに旧租税特別措置法第五十七条の三第二項から第四項までの規定により益金の額に算入された金額がある場合には、当該金額を控除した金額とし、改正事業年度において合併をした合併法人については、被合併法人から引き継いだ使用済核燃料再処理準備金の金額を加算した金額とする。）
the amount equivalent to 70 percent of the amount listed in Article 57-3, paragraph (1), item (i), (a) of the New Act on Special Measures Concerning Taxation as of the end of the business year of the amendment.
改正事業年度終了の日における新租税特別措置法第五十七条の三第一項第一号イに掲げる金額の百分の七十に相当する金額
In each business year from the business year following the business year of the amendment of a corporation that has been subject to the application of the provisions of the preceding paragraph through the business year immediately preceding the business year after the application of the transitional measures (meaning the first business year in which the cumulative limit amount prescribed in Article 57-3, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation for that business year comes to exceed the amount listed in item (i) for that business year), the cumulative limit amount prescribed in paragraph (1), item (ii) of that Article is, notwithstanding the provisions of that item, to be whichever is the smaller of the following amounts:
the amount of the reserve for reprocessing of spent nuclear fuel as of the end of the business year immediately preceding that business year (if there is any amount that has been included in gross profit pursuant to the provisions of Article 57-3, paragraphs (2) through (4) of the New Act on Special Measures Concerning Taxation by that day, the amount obtained by deducting that amount, and, for a merging corporation that has carried out a merger in that business year, the amount obtained by adding the amount of the reserve for reprocessing of spent nuclear fuel taken over from the merged corporation);
当該事業年度の直前の事業年度終了の日における使用済核燃料再処理準備金の金額（その日までに新租税特別措置法第五十七条の三第二項から第四項までの規定により益金の額に算入された金額がある場合には、当該金額を控除した金額とし、当該事業年度において合併をした合併法人については、被合併法人から引き継いだ使用済核燃料再処理準備金の金額を加算した金額とする。）
the amount equivalent to 70 percent of the amount listed in Article 57-3, paragraph (1), item (i), (a) of the New Act on Special Measures Concerning Taxation as of the end of that business year.
当該事業年度終了の日における新租税特別措置法第五十七条の三第一項第一号イに掲げる金額の百分の七十に相当する金額
In the case where spent nuclear fuel prescribed in Article 57-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation prescribed in that paragraph holds at the end of each business year beginning on or after the Effective Date includes specified spent nuclear fuel (meaning that spent nuclear fuel which was held at the end of the business year specified by Cabinet Order as prescribed in Article 12, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 11 of 1983)), with regard to the application of the provisions of Article 57-3 of the New Act on Special Measures Concerning Taxation and of the preceding two paragraphs, the phrase "amount listed in (a) of the preceding item" in paragraph (1), item (ii) of that Article is deemed to be replaced with "amount listed in (a) of the preceding item (excluding the amount specified by Cabinet Order as the amount of the portion pertaining to specified spent nuclear fuel prescribed in Article 14, paragraph (7) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 22 of 1997))", the phrase "amount listed" in paragraph (5), item (i) and item (ii), (b) is deemed to be replaced with "amount listed (excluding the amount specified by Cabinet Order as the amount of the portion pertaining to specified spent nuclear fuel prescribed in paragraph (7))", and the phrase "amount listed" in item (ii) of the preceding paragraph is deemed to be replaced with "amount listed (excluding the amount specified by Cabinet Order as the amount of the portion pertaining to specified spent nuclear fuel prescribed in the following paragraph)".
新租税特別措置法第五十七条の三第一項に規定する法人が施行日以後に開始する各事業年度終了の日において有する同項に規定する使用済核燃料のうちに、特定使用済核燃料（租税特別措置法の一部を改正する法律（昭和五十八年法律第十一号）附則第十二条第五項に規定する政令で定める事業年度終了の日において有していた当該使用済核燃料をいう。）がある場合における新租税特別措置法第五十七条の三及び前二項の規定の適用については、同条第一項第二号中「前号イに掲げる金額」とあるのは「前号イに掲げる金額（租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成九年法律第二十二号）附則第十四条第七項に規定する特定使用済核燃料に係る部分の金額で政令で定める金額を除く。）」と、第五項第一号及び第二号ロ中「掲げる金額」とあるのは「掲げる金額（第七項に規定する特定使用済核燃料に係る部分の金額で政令で定める金額を除く。）」と、前項第二号中「掲げる金額」とあるのは「掲げる金額（次項に規定する特定使用済核燃料に係る部分の金額で政令で定める金額を除く。）」とする。
Supplementary Provisions, Article 15Transitional Measures Concerning Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Corporations
第十五条（法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）
The provisions of Article 58 of the New Act on Special Measures Concerning Taxation apply to a corporation's revenue on or after the Effective Date from the transactions listed in the items of paragraph (2) of that Article, and with regard to a corporation's revenue before the Effective Date from the transactions listed in the items of Article 58, paragraph (2) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 58, paragraph (1) of the New Act on Special Measures Concerning Taxation in a business year of a corporation that began before the Effective Date and ends on or after the Effective Date, the phrase "25 percent" in that paragraph is deemed to be replaced with "30 percent".
新租税特別措置法第五十八条の規定は、法人の同条第二項各号に掲げる取引による施行日以後の収入金額について適用し、法人の旧租税特別措置法第五十八条第二項各号に掲げる取引による施行日前の収入金額については、なお従前の例による。この場合において、法人の施行日前に開始し、かつ、施行日以後に終了する事業年度における新租税特別措置法第五十八条第一項の規定の適用については、同項中「百分の二十五」とあるのは、「百分の三十」とする。
Supplementary Provisions, Article 16Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets by Corporations
第十六条（法人の資産の譲渡等の場合の課税の特例に関する経過措置）
The provisions of Article 65-4, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after January 1, 1997, and with regard to corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before that date, the provisions then in force continue to govern.
新租税特別措置法第六十五条の四第一項第二号の規定は、法人が平成九年一月一日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が同日前に行った旧租税特別措置法第六十五条の四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
The provisions of Article 65-4, paragraph (1), item (viii) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the date on which the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts comes into effect.
新租税特別措置法第六十五条の四第一項第八号の規定は、法人が密集市街地における防災街区の整備の促進に関する法律の施行の日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。
The provisions of Article 65-7 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (xix) of the table in paragraph (1) of that Article) and of Article 65-8 of the New Act on Special Measures Concerning Taxation (limited to the part concerning that item) apply to the assets and to the special accounts referred to in paragraph (1) of that Article pertaining to those assets in the case where a corporation transfers assets listed in the left-hand column of that item on or after the date on which the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts comes into effect and acquires assets listed in the right-hand column of that item on or after that date.
新租税特別措置法第六十五条の七（同条第一項の表の第十九号に係る部分に限る。）及び第六十五条の八（同号に係る部分に限る。）の規定は、法人が密集市街地における防災街区の整備の促進に関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て、同日以後に同号の下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係る同条第一項の特別勘定について適用する。
Supplementary Provisions, Article 17Transitional Measures Concerning Special Provisions on Taxation on Income of Domestic Corporations Pertaining to Specified Foreign Subsidiaries, etc.
第十七条（内国法人の特定外国子会社等に係る所得の課税の特例に関する経過措置）
The provisions of Article 66-6, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in paragraph (1) of that Article for business years of a specified foreign subsidiary, etc. prescribed in that paragraph ending on or after the Effective Date, and with regard to the amount of applicable retained income prescribed in Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years of a specified foreign subsidiary, etc. prescribed in that paragraph that ended before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第六十六条の六第三項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に終了する事業年度の同項に規定する適用対象留保金額について適用し、旧租税特別措置法第六十六条の六第一項に規定する特定外国子会社等の施行日前に終了した事業年度の同項に規定する適用対象留保金額については、なお従前の例による。
Supplementary Provisions, Article 18Transitional Measures Concerning Special Provisions on Land Value Tax
第十八条（地価税の特例に関する経過措置）
The provisions of Article 71-7 of the New Act on Special Measures Concerning Taxation apply to land value tax on land, etc. prescribed in paragraphs (1) through (3) of that Article held by an individual or corporation at the taxation time of each year of 1997 and subsequent years, and with regard to land value tax on land, etc. held by an individual or corporation at the taxation time of each year of 1996 and earlier years, the provisions then in force continue to govern.
新租税特別措置法第七十一条の七の規定は、平成九年以後の各年の課税時期において個人又は法人が有する同条第一項から第三項までに規定する土地等に係る地価税について適用し、平成八年以前の各年の課税時期において個人又は法人が有していた土地等に係る地価税については、なお従前の例による。
Supplementary Provisions, Article 19Transitional Measures Concerning Special Provisions on Registration and License Tax
第十九条（登録免許税の特例に関する経過措置）
The provisions of Articles 72 through 74 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of a house for residential use prescribed in those provisions that is newly built or acquired on or after the Effective Date, or on the registration of the creation of a mortgage on that house for residential use, and with regard to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of a house for residential use prescribed in Articles 72 through 74 of the Former Act on Special Measures Concerning Taxation that was newly built or acquired before the Effective Date, or on the registration of the creation of a mortgage on that house for residential use, the provisions then in force continue to govern.
新租税特別措置法第七十二条から第七十四条までの規定は、施行日以後に新築し、又は取得するこれらの規定に規定する住宅用家屋の所有権の保存若しくは移転の登記又は当該住宅用家屋を目的とする抵当権の設定の登記に係る登録免許税について適用し、施行日前に新築し、又は取得した旧租税特別措置法第七十二条から第七十四条までに規定する住宅用家屋の所有権の保存若しくは移転の登記又は当該住宅用家屋を目的とする抵当権の設定の登記に係る登録免許税については、なお従前の例による。
The provisions of Article 77 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of the transfer of ownership of farmland, pasture land or quasi-farmland prescribed in that Article, or of the transfer or creation of a superficies right, farming right or right of lease existing on that farmland or pasture land, acquired through a gift prescribed in that Article made on or after January 1, 1998, and with regard to registration and license tax on the registration of the transfer of ownership of farmland, pasture land or quasi-farmland prescribed in Article 77 of the Former Act on Special Measures Concerning Taxation, or of the transfer or creation of a superficies right, farming right or right of lease existing on that farmland or pasture land, acquired through a gift prescribed in that Article made before that date, the provisions then in force continue to govern.
新租税特別措置法第七十七条の規定は、平成十年一月一日以後に行われる同条に規定する贈与により取得する同条に規定する農地若しくは採草放牧地若しくは準農地の所有権又は当該農地若しくは採草放牧地の上に存する地上権、永小作権若しくは賃借権の移転又は設定の登記に係る登録免許税について適用し、同日前に行われた旧租税特別措置法第七十七条に規定する贈与により取得した同条に規定する農地若しくは採草放牧地若しくは準農地の所有権又は当該農地若しくは採草放牧地の上に存する地上権、永小作権若しくは賃借権の移転又は設定の登記に係る登録免許税については、なお従前の例による。
With regard to the registration prescribed in Article 77-4, paragraph (2) of the Former Act on Special Measures Concerning Taxation in the case where a member of an agricultural and residential land cooperative prescribed in that paragraph acquires land through exchange and consolidation prescribed in that paragraph by March 31, 1999, the provisions of that paragraph remain in force. In this case, the phrase "March 31, 1997" in that paragraph is deemed to be replaced with "March 31, 1999".
旧租税特別措置法第七十七条の四第二項に規定する農住組合の組合員が平成十一年三月三十一日までに同項に規定する交換分合により土地を取得する場合における同項に規定する登記については、同項の規定は、なおその効力を有する。この場合において、同項中「平成九年三月三十一日」とあるのは、「平成十一年三月三十一日」とする。
With regard to the registration prescribed in Article 78-2 of the Former Act on Special Measures Concerning Taxation in the case where a production forestry cooperative or agricultural production corporation prescribed in that Article receives a capital contribution prescribed in that Article by March 31, 1999, the provisions of that Article remain in force. In this case, the phrase "March 31, 1997" in that Article is deemed to be replaced with "March 31, 1999".
旧租税特別措置法第七十八条の二に規定する生産森林組合又は農業生産法人が平成十一年三月三十一日までに同条に規定する出資を受ける場合における同条に規定する登記については、同条の規定は、なおその効力を有する。この場合において、同条中「平成九年三月三十一日」とあるのは、「平成十一年三月三十一日」とする。
Supplementary Provisions, Article 20Transitional Measures Concerning Special Provisions on Liquor Tax
第二十条（酒税の特例に関する経過措置）
With regard to the application of the provisions of Article 87 of the New Act on Special Measures Concerning Taxation to class A shochu prescribed in that Article that is removed from a liquor manufacturing site during the period from October 1, 1997 to April 30, 1998, the phrase "Chapter III of that Act and the following Article" in that Article is deemed to be replaced with "Chapter III of that Act, Article 22 of the Liquor Tax Act prior to the amendment by the Act Partially Amending the Liquor Tax Act (Act No. 21 of 1997), which remains in force pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of that Act and as read with the replacement of terms under that paragraph, and paragraph (1) of the following Article".
平成九年十月一日から平成十年四月三十日までの間に酒類の製造場から移出される新租税特別措置法第八十七条に規定するしょうちゅう甲類に係る同条の規定の適用については、同条中「同法第三章及び次条」とあるのは、「同法第三章、酒税法の一部を改正する法律（平成九年法律第二十一号）附則第四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同項の規定により読み替えられた同法による改正前の酒税法第二十二条及び次条第一項」とする。
With regard to the application of the provisions of Article 87 of the New Act on Special Measures Concerning Taxation to class B shochu prescribed in that Article that is removed from a liquor manufacturing site during the period from October 1, 1997 to September 30, 1998, the phrase "Chapter III of that Act and the following Article" in that Article is deemed to be replaced with "Chapter III of that Act, Article 22 of the Liquor Tax Act prior to the amendment by the Act Partially Amending the Liquor Tax Act (Act No. 21 of 1997), which remains in force pursuant to the provisions of Article 4, paragraph (2) of the Supplementary Provisions of that Act and as read with the replacement of terms under that paragraph, and paragraphs (1) and (2) of the following Article".
平成九年十月一日から平成十年九月三十日までの間に酒類の製造場から移出される新租税特別措置法第八十七条に規定するしょうちゅう乙類に係る同条の規定の適用については、同条中「同法第三章及び次条」とあるのは、「同法第三章、酒税法の一部を改正する法律（平成九年法律第二十一号）附則第四条第二項の規定によりなおその効力を有するものとされ同項の規定により読み替えられた同法による改正前の酒税法第二十二条並びに次条第一項及び第二項」とする。
With regard to the application of the provisions of Article 87 of the New Act on Special Measures Concerning Taxation to class B shochu prescribed in that Article that is removed from a liquor manufacturing site during the period from October 1, 1998 to September 30, 2000, the phrase "Chapter III of that Act and the following Article" in that Article is deemed to be replaced with "Chapter III of that Act, Article 22 of the Liquor Tax Act prior to the amendment by the Act Partially Amending the Liquor Tax Act (Act No. 21 of 1997), which remains in force pursuant to the provisions of Article 4, paragraph (3) of the Supplementary Provisions of that Act and as read with the replacement of terms under that paragraph, and paragraph (3) of the following Article".
平成十年十月一日から平成十二年九月三十日までの間に酒類の製造場から移出される新租税特別措置法第八十七条に規定するしょうちゅう乙類に係る同条の規定の適用については、同条中「同法第三章及び次条」とあるのは、「同法第三章、酒税法の一部を改正する法律（平成九年法律第二十一号）附則第四条第三項の規定によりなおその効力を有するものとされ同項の規定により読み替えられた同法による改正前の酒税法第二十二条及び次条第三項」とする。
Supplementary Provisions, Article 21Transitional Measures Concerning Special Provisions on Aviation Fuel Tax
第二十一条（航空機燃料税の特例に関する経過措置）
With regard to aviation fuel tax that was imposed or should have been imposed before July 1, 1997 (hereinafter referred to as the "designated day" in this Article), the provisions then in force continue to govern.
平成九年七月一日（以下この条において「指定日」という。）前に課した、又は課すべきであった航空機燃料税については、なお従前の例による。
If, at the time of the first flight on or after the designated day, there is aviation fuel existing in an aircraft that is an aircraft for Okinawa routes prescribed in Article 90-8, paragraph (1) of the New Act on Special Measures Concerning Taxation on which aviation fuel tax has been imposed or should be imposed at the tax rate prescribed in Article 11 of the Aviation Fuel Tax Act (Act No. 7 of 1972), that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where the aircraft is located, and aviation fuel on which aviation fuel tax should be imposed at the tax rate prescribed in that paragraph is deemed to have been loaded onto that aircraft. In this case, necessary matters concerning the application of the provisions of that Act to that aviation fuel are specified by Cabinet Order.
指定日以後最初に航行する時において新租税特別措置法第九十条の八第一項に規定する沖縄路線航空機である航空機に航空機燃料税法（昭和四十七年法律第七号）第十一条に規定する税率により航空機燃料税が課された、又は課されるべき航空機燃料が現存する場合には、その時に、当該航空機の現存する場所において、当該航空機燃料が当該航空機から取卸しをされたものとみなし、かつ、同項に規定する税率により航空機燃料税が課されるべき航空機燃料が当該航空機に積み込まれたものとみなす。この場合において、当該航空機燃料に対する同法の規定の適用に関し必要な事項は、政令で定める。
With regard to the application of penal provisions to acts committed before the designated day and to acts committed on or after the designated day in relation to aviation fuel tax for which the provisions then in force are to continue to govern pursuant to the provisions of paragraph (1), the provisions then in force continue to govern.
Supplementary Provisions, Article 22Transitional Measures Concerning Special Provisions on Stamp Tax
第二十二条（印紙税の特例に関する経過措置）
With regard to stamp tax that was imposed or should have been imposed before the Effective Date on contract documents concerning the transfer of real property listed in 1 of the column of document names for No. 1 of Appended Table 1 of the Stamp Tax Act (Act No. 23 of 1967) and on contract documents concerning work contracts listed in No. 2 of that table, the provisions then in force continue to govern.
施行日前に課した、又は課すべきであった印紙税法（昭和四十二年法律第二十三号）別表第一第一号の物件名の欄１に掲げる不動産の譲渡に関する契約書及び同表第二号に掲げる請負に関する契約書に係る印紙税については、なお従前の例による。
With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date in relation to stamp tax for which the provisions then in force are to continue to govern pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.
Supplementary Provisions, Article 23Transitional Measures Concerning Special Provisions on Securities Transaction Tax
第二十三条（有価証券取引税の特例に関する経過措置）
The provisions of Article 94, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to securities transaction tax on transfers of shares prescribed in that paragraph carried out on or after the Effective Date.
新租税特別措置法第九十四条第一項の規定は、施行日以後に行う同項に規定する株式の譲渡に係る有価証券取引税について適用する。
Supplementary Provisions, Article 24Transitional Measures Concerning Special Provisions on the Application Period of the Special Income Tax Credit Where a Dwelling Is Acquired, etc.
第二十四条（住宅の取得等をした場合の所得税額の特別控除の適用期間に係る特例に関する経過措置）
In the case where a resident prescribed in Article 16, paragraph (1) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake prior to the amendment by Article 2 (hereinafter referred to as the "Former Earthquake Tax Special Provisions Act") has an amount of housing loans, etc. prescribed in that paragraph in each year from the year following the year that includes the day on which the resident became unable to use the house as a residence as prescribed in that paragraph (limited to each year in the five years from the year following the year that includes the day on which the resident put the house prescribed in that paragraph to use as a residence), the provisions then in force continue to govern.
第二条の規定による改正前の阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下「旧震災特例法」という。）第十六条第一項に規定する居住者が、同項に規定する居住の用に供することができなくなった日の属する年の翌年以後の各年（同項に規定する家屋を居住の用に供した日の属する年の翌年以後五年間の各年に限る。）において同項に規定する住宅借入金等の金額を有する場合については、なお従前の例による。
In the case where a resident prescribed in Article 16, paragraph (2) of the Former Earthquake Tax Special Provisions Act has carried out the acquisition, etc. of a dwelling prescribed in that paragraph and put it to use as a residence as specified in that paragraph on or before December 31, 1996, the provisions then in force continue to govern.
旧震災特例法第十六条第二項に規定する居住者が、同項に規定する住宅の取得等をし、平成八年十二月三十一日以前に同項の定めるところにより居住の用に供した場合については、なお従前の例による。
In the cases referred to in the preceding two paragraphs, with regard to the application of the provisions of Article 10, paragraph (2) of the Supplementary Provisions in the case where the provisions of Article 16, paragraph (1) or (2) of the Former Earthquake Tax Special Provisions Act apply and the provisions of Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation apply, the phrase "in the case where" in that paragraph is deemed to be replaced with "in the case where, as applied with the replacement of terms pursuant to the provisions of Article 16, paragraph (1) or (2) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake prior to the amendment by Article 2 (hereinafter referred to as the "Former Earthquake Tax Special Provisions Act" in this paragraph),", and the phrase "with regard to" is deemed to be replaced with "with regard to, as applied with the replacement of terms pursuant to the provisions of Article 16, paragraph (1) or (2) of the Former Earthquake Tax Special Provisions Act,".
Supplementary Provisions, Article 25Transitional Measures Concerning Special Provisions on the Amount of the Special Income Tax Credit Where a Dwelling Is Acquired, etc.
第二十五条（住宅の取得等をした場合の所得税額の特別控除の控除額に係る特例に関する経過措置）
With regard to the application of the provisions of Article 10, paragraph (2) of the Supplementary Provisions in the case where the provisions of Article 16, paragraph (1) or (2) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake as amended by Article 2 (hereinafter referred to as the "New Special Provisions Law for Earthquake Victims") apply and the provisions of Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation apply pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions, the phrase "Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation" in that paragraph is deemed to be replaced with "Article 16, paragraph (1) or (2) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake as amended by Article 2", and the phrase "borrowings or obligations prescribed in Article 41, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 22 of 1997) pertaining to the application of the provisions of that paragraph (" is deemed to be replaced with "rebuilt housing loans, etc. prescribed in Article 16, paragraph (1) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake as amended by Article 2 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 22 of 1997) pertaining to the application of the provisions of that paragraph (including as applied pursuant to the provisions of paragraph (2) of that Article) (including, where the provisions of paragraph (2) of that Article apply, other housing loans, etc. prescribed in that paragraph;".
第二条の規定による改正後の阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下「新震災特例法」という。）第十六条第一項又は第二項の規定の適用があり、かつ、附則第十条第一項の規定により旧租税特別措置法第四十一条第一項の規定の適用がある場合における附則第十条第二項の規定の適用については、同項中「新租税特別措置法第四十一条第一項」とあるのは「第二条の規定による改正後の阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十六条第一項又は第二項」と、「租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成九年法律第二十二号）第一条の規定による改正後の租税特別措置法第四十一条第一項の規定の適用に係る同項に規定する借入金又は債務（」とあるのは「租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成九年法律第二十二号）第二条の規定による改正後の阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十六条第一項（同条第二項の規定により適用される場合を含む。）の規定の適用に係る同条第一項に規定する再建住宅借入金等（同条第二項の規定の適用がある場合には、同項に規定する他の住宅借入金等を含む。」とする。
With regard to the application of the provisions of Article 10, paragraph (2) of the Supplementary Provisions in the case where the provisions of Article 16, paragraph (1) or (2) of the New Special Provisions Law for Earthquake Victims apply and the provisions of Article 16, paragraph (1) or (2) of the Former Earthquake Tax Special Provisions Act apply pursuant to the provisions of paragraph (1) or (2) of the preceding Article, the phrase "Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation" in that paragraph is deemed to be replaced with "Article 16, paragraph (1) or (2) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake as amended by Article 2", the phrase "in the case where" is deemed to be replaced with "in the case where, as applied with the replacement of terms pursuant to the provisions of Article 16, paragraph (1) or (2) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake prior to the amendment by Article 2 (hereinafter referred to as the "Former Earthquake Tax Special Provisions Act" in this paragraph),", the phrase "with regard to" is deemed to be replaced with "with regard to, as applied with the replacement of terms pursuant to the provisions of Article 16, paragraph (1) or (2) of the Former Earthquake Tax Special Provisions Act,", and the phrase "borrowings or obligations prescribed in Article 41, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 22 of 1997) pertaining to the application of the provisions of that paragraph (" is deemed to be replaced with "rebuilt housing loans, etc. prescribed in Article 16, paragraph (1) of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake as amended by Article 2 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 22 of 1997) pertaining to the application of the provisions of that paragraph (including as applied pursuant to the provisions of paragraph (2) of that Article) (including, where the provisions of paragraph (2) of that Article apply, other housing loans, etc. prescribed in that paragraph;".
新震災特例法第十六条第一項又は第二項の規定の適用があり、かつ、前条第一項又は第二項の規定により旧震災特例法第十六条第一項又は第二項の規定の適用がある場合における附則第十条第二項の規定の適用については、同項中「新租税特別措置法第四十一条第一項」とあるのは「第二条の規定による改正後の阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十六条第一項又は第二項」と、「場合における」とあるのは「場合における第二条の規定による改正前の阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下この項において「旧震災特例法」という。）第十六条第一項又は第二項の規定により読み替えて適用される」と、「については、」とあるのは「については、旧震災特例法第十六条第一項又は第二項の規定により読み替えて適用される」と、「租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成九年法律第二十二号）第一条の規定による改正後の租税特別措置法第四十一条第一項の規定の適用に係る同項に規定する借入金又は債務（」とあるのは「租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成九年法律第二十二号）第二条の規定による改正後の阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十六条第一項（同条第二項の規定により適用される場合を含む。）の規定の適用に係る同条第一項に規定する再建住宅借入金等（同条第二項の規定の適用がある場合には、同項に規定する他の住宅借入金等を含む。」とする。
Supplementary Provisions, Article 25-2Adjustment Between the Transitional Measures, etc. Concerning Special Provisions on the Application Period of the Special Income Tax Credit Where a Dwelling Is Acquired, etc. and the Special Provisions on Tax Credit at a Fixed Rate
第二十五条の二（住宅の取得等をした場合の所得税額の特別控除の適用期間に係る特例に関する経過措置等と定率による税額控除の特例との調整）
With regard to the application of the provisions of Article 6 of the Income Tax and Corporation Tax Burden Reduction Act in the case where the provisions of the preceding two Articles apply, the phrase "provisions, and" in Article 2, item (iii) of the Income Tax and Corporation Tax Burden Reduction Act is deemed to be replaced with "provisions, the provisions of Articles 24 and 25 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 22 of 1997), and".
前二条の規定の適用がある場合における所得税等負担軽減措置法第六条の規定の適用については、所得税等負担軽減措置法第二条第三号中「規定並びに」とあるのは、「規定、租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成九年法律第二十二号）附則第二十四条及び第二十五条の規定並びに」とする。
With regard to the application of the provisions of Article 12 of the Income Tax and Corporation Tax Burden Reduction Act in the case where the provisions of the preceding two Articles apply, the phrase "the provisions" in paragraph (2) of that Article is deemed to be replaced with "the provisions (including, where the provisions of Article 24 or Article 25 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 22 of 1997) apply, those provisions)", and the phrase "item (ii) of that Article" is deemed to be replaced with "Article 190, item (ii) of the Income Tax Act".
前二条の規定の適用がある場合における所得税等負担軽減措置法第十二条の規定の適用については、同条第二項中「規定を」とあるのは「規定（租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成九年法律第二十二号）附則第二十四条又は第二十五条の規定の適用がある場合には、これらの規定を含む。）を」と、「同条第二号」とあるのは「所得税法第百九十条第二号」とする。
Supplementary Provisions, Article 29Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
第二十九条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置）
With regard to inheritance tax in the case where an agricultural heir prescribed in Article 19, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation prior to the amendment by the preceding Article obtained, before the Effective Date, the approval of the district director prescribed in that paragraph with respect to the prospect of making a conversion that meets the requirements listed in the items of that paragraph of land falling under specified agricultural land, etc. within an urbanization promotion area prescribed in that paragraph, and in the case where such an heir obtains that approval during the period from the Effective Date to December 31, 1997, the provisions of paragraphs (6) through (12) and paragraph (14) of that Article remain in force.
前条の規定による改正前の租税特別措置法の一部を改正する法律附則第十九条第六項に規定する農業相続人が施行日前に同項に規定する特定市街化区域農地等に該当するものについて同項各号に掲げる要件に該当する転用をする見込みであることにつき同項に規定する税務署長の承認を受けた場合及び施行日から平成九年十二月三十一日までの間に同項に規定する特定市街化区域農地等に該当するものについて同項各号に掲げる要件に該当する転用をする見込みであることにつき同項に規定する税務署長の承認を受ける場合における相続税については、同条第六項から第十二項まで及び第十四項の規定は、なおその効力を有する。