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。