Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 1998; provided, however, that the provisions listed in the following items come into effect on the dates specified in those items:
この法律は、平成十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 provision in Article 1 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Article 20-5" with "Article 20-6"), the provision amending Article 20-4, paragraph (1) of that Act, the provision renumbering Article 20-5 as Article 20-6 and adding one Article after Article 20-4 in Chapter II, Section 2, Subsection 2 of that Act, the provision amending Article 55-7, paragraph (1) of that Act and the provision adding one Article after that Article, and the provisions of Article 17, paragraph (5) of the Supplementary Provisions: the date on which the provisions listed in Article 1, item (i) of the Supplementary Provisions of the Act Partially Amending the Act on Waste Management and Public Cleaning (Act No. 85 of 1997) come into effect (June 17, 1998);
第一条中租税特別措置法の目次の改正規定（「第二十条の五」を「第二十条の六」に改める部分に限る。）、同法第二十条の四第一項の改正規定、同法第二章第二節第二款中第二十条の五を第二十条の六とし、第二十条の四の次に一条を加える改正規定、同法第五十五条の七第一項の改正規定及び同条の次に一条を加える改正規定並びに附則第十七条第五項の規定 廃棄物の処理及び清掃に関する法律の一部を改正する法律（平成九年法律第八十五号）附則第一条第一号に掲げる規定の施行の日（平成十年六月十七日）
the provision in Article 1 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Section 3-2 Special Provisions on Taxation on Mining Income (Articles 58-2 and 58-3)" with "/Section 3-2 Special Provisions on Taxation on Mining Income (Articles 58-2 and 58-3)/Section 3-3 Special Provisions on Taxation in Special Free Trade Zones (Articles 59 and 60)/" and the part deleting "Articles 59 through"), the provision amending item (x) of the table in Article 12, paragraph (1) of that Act, the provision amending Article 42-4 of that Act, the provision amending Article 42-5, paragraph (1) of that Act (limited to the part replacing "the following Article" with "the provisions of Article 42-9 or Article 42-10 or the following Article", the part replacing "Article 42-9, paragraph (1)" with "Article 42-11, paragraph (1)", and the part replacing "又はこれらの" (or these) with "若しくはこれらの" (or these, joining a smaller group of alternatives)), the provision amending paragraph (2) of that Article, the provision amending Article 42-6, paragraph (1) of that Act (excluding the part replacing "March 31, 1998" with "March 31, 2000"), the provision amending paragraph (2) of that Article (excluding the part replacing "a small and medium sized enterprise, etc." with "a specified small and medium sized enterprise, etc. (meaning a corporation, among small and medium sized enterprises, etc., other than a corporation specified by Cabinet Order; the same applies hereinafter in this paragraph)" and the part replacing "that small and medium sized enterprise, etc." with "that specified small and medium sized enterprise, etc."), the provision amending paragraph (3) of that Article (limited to the part replacing "or Article 42-8, paragraph (3)" with ", Article 42-8, paragraph (3) or Article 42-10, paragraph (2)"), the provision amending paragraph (6) of that Article, the provision amending Article 42-7 of that Act, the provision amending Article 42-8 of that Act, the provision amending Article 42-9, paragraph (2) of that Act, the provision renumbering that Article as Article 42-11 of that Act and adding two Articles after Article 42-8 of that Act, the provision amending item (x) of the table in Article 45, paragraph (1) of that Act, the provision amending Article 52-2, paragraph (1) of that Act, the provision amending paragraph (2) of that Article (limited to the part replacing ", Article 42-9, paragraph (1)" with ", Article 42-11, paragraph (1)"), the provision amending paragraph (3) of that Article, the provision amending Article 52-3, paragraph (1) of that Act (limited to the part replacing ", Article 42-9, paragraph (1)" with ", Article 42-11, paragraph (1)"), the provision amending paragraph (3) of that Article (limited to the part replacing "Article 42-9, paragraph (1)" with "Article 42-11, paragraph (1)"), the provision amending Article 55-3, paragraph (1) of that Act, the provision replacing "Section 4 Special Provisions on Taxation of Cooperatives" with "Section 3-3 Special Provisions on Taxation in Special Free Trade Zones", the provisions amending Articles 59 and 60 of that Act, the provision adding a Section title before Article 61 of that Act, the provision amending Article 61-3, paragraph (4) of that Act, the provision amending Article 62, paragraph (1) of that Act (limited to the part adding ", Article 42-10, paragraph (5)" after "Article 42-8, paragraph (6)"), the provision amending paragraph (6), item (ii) of that Article, the provision amending Article 62-3, paragraph (1) of that Act (limited to the part adding ", Article 42-10, paragraph (5)" after "Article 42-8, paragraph (6)"), the provision amending paragraph (8) of that Article (limited to the part adding ", Article 42-10, paragraph (5)" after "Article 42-8, paragraph (6)"), the provision amending paragraph (11), item (ii) of that Article, the provision amending Article 63, paragraph (1) of that Act (limited to the part adding ", Article 42-10, paragraph (5)" after "Article 42-8, paragraph (6)"), the provision amending Article 64, paragraph (6) of that Act, the provision amending Article 65-7, paragraph (7) of that Act, and the provision amending Article 67-4, paragraph (6) of that Act, and the provisions of Article 5, paragraph (6), Article 16, paragraph (9), Article 17, paragraph (3) and Article 32 (limited to the provision amending Article 27, paragraph (12) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995) (limited to the part replacing "through Article 42-9" with "through Article 42-8, Article 42-11" and the part replacing "Article 42-9, paragraph (1)" with "Article 42-11, paragraph (1)")) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 21 of 1998) comes into effect;
第一条中租税特別措置法の目次の改正規定（「第三節の二 鉱業所得の課税の特例（第五十八条の二・第五十八条の三）」を「／第三節の二 鉱業所得の課税の特例（第五十八条の二・第五十八条の三）／第三節の三 特別自由貿易地域における課税の特例（第五十九条・第六十条）／」に改める部分及び「第五十九条―」を削る部分に限る。）、同法第十二条第一項の表の第十号の改正規定、同法第四十二条の四の改正規定、同法第四十二条の五第一項の改正規定（「次条」を「第四十二条の九若しくは第四十二条の十の規定又は次条」に、「第四十二条の九第一項」を「第四十二条の十一第一項」に、「又はこれらの」を「若しくはこれらの」に改める部分に限る。）、同条第二項の改正規定、同法第四十二条の六第一項の改正規定（「平成十年三月三十一日」を「平成十二年三月三十一日」に改める部分を除く。）、同条第二項の改正規定（「中小企業者等が」を「特定中小企業者等（中小企業者等のうち政令で定める法人以外の法人をいう。以下この項において同じ。）が」に、「当該中小企業者等」を「当該特定中小企業者等」に改める部分を除く。）、同条第三項の改正規定（「又は第四十二条の八第三項」を「、第四十二条の八第三項又は第四十二条の十第二項」に改める部分に限る。）、同条第六項の改正規定、同法第四十二条の七の改正規定、同法第四十二条の八の改正規定、同法第四十二条の九第二項の改正規定、同条を同法第四十二条の十一とし、同法第四十二条の八の次に二条を加える改正規定、同法第四十五条第一項の表の第十号の改正規定、同法第五十二条の二第一項の改正規定、同条第二項の改正規定（「、第四十二条の九第一項」を「、第四十二条の十一第一項」に改める部分に限る。）、同条第三項の改正規定、同法第五十二条の三第一項の改正規定（「、第四十二条の九第一項」を「、第四十二条の十一第一項」に改める部分に限る。）、同条第三項の改正規定（「第四十二条の九第一項」を「第四十二条の十一第一項」に改める部分に限る。）、同法第五十五条の三第一項の改正規定、「第四節 協同組合の課税の特例」を「第三節の三 特別自由貿易地域における課税の特例」に改める改正規定、同法第五十九条及び第六十条の改正規定、同法第六十一条の前に節名を付する改正規定、同法第六十一条の三第四項の改正規定、同法第六十二条第一項の改正規定（「第四十二条の八第六項」の下に「、第四十二条の十第五項」を加える部分に限る。）、同条第六項第二号の改正規定、同法第六十二条の三第一項の改正規定（「第四十二条の八第六項」の下に「、第四十二条の十第五項」を加える部分に限る。）、同条第八項の改正規定（「第四十二条の八第六項」の下に「、第四十二条の十第五項」を加える部分に限る。）、同条第十一項第二号の改正規定、同法第六十三条第一項の改正規定（「第四十二条の八第六項」の下に「、第四十二条の十第五項」を加える部分に限る。）、同法第六十四条第六項の改正規定、同法第六十五条の七第七項の改正規定並びに同法第六十七条の四第六項の改正規定並びに附則第五条第六項、第十六条第九項、第十七条第三項及び第三十二条（租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第二十七条第十二項の改正規定（「第四十二条の九まで」を「第四十二条の八まで、第四十二条の十一」に改める部分及び「第四十二条の九第一項」を「第四十二条の十一第一項」に改める部分に限る。）に限る。）の規定 沖縄振興開発特別措置法の一部を改正する法律（平成十年法律第二十一号）の施行の日
the provision in Article 1 amending Article 11-3 of the Act on Special Measures Concerning Taxation, the provision adding one item to Article 18, paragraph (1) of that Act, the provision amending Article 44-4, paragraph (3) of that Act, the provision adding one item to Article 52, paragraph (1) of that Act and the provision adding one item to Article 66-10, paragraph (1) of that Act, and the provisions of Article 16, paragraph (3) and Article 43 of the Supplementary Provisions: the date on which the Act on Temporary Measures concerning Sophistication of Management of Food Manufacturing Process (Act No. 59 of 1998) comes into effect;
第一条中租税特別措置法第十一条の三の改正規定、同法第十八条第一項に一号を加える改正規定、同法第四十四条の四第三項の改正規定、同法第五十二条第一項に一号を加える改正規定及び同法第六十六条の十第一項に一号を加える改正規定並びに附則第十六条第三項及び第四十三条の規定 食品の製造過程の管理の高度化に関する臨時措置法（平成十年法律第五十九号）の施行の日
the provision in Article 1 amending Article 11-6, paragraph (1) of the Act on Special Measures Concerning Taxation, the provision amending Article 33-3, paragraph (1) of that Act (excluding the part deleting ", Article 28-5"), the provision amending Article 34-2, paragraph (2), item (i) of that Act, the provision renumbering item (xxiii) of that paragraph as item (xxiv) of that paragraph and moving down items (xx) through (xxii) of that paragraph by one item each, the provision amending item (xix) of that paragraph, the provision renumbering that item as item (xx) of that paragraph and moving down items (xi) through (xviii) of that paragraph by one item each, the provision amending item (x) of that paragraph, the provision renumbering that item as item (xi) of that paragraph, renumbering item (ix) of that paragraph as item (x) of that paragraph and adding one item after item (viii) of that paragraph, the provision amending paragraph (3) of that Article, the provision amending Article 34-3, paragraph (2) of that Act, the provision amending Article 44-7, paragraph (1) of that Act (limited to the part adding "(or, for those listed in the left-hand column of items (viii) through (xi) of that table, March 31, 2000)" after "March 31, 1999" and adding "and those specified by Cabinet Order among the corporations listed in the left-hand column of item (viii) of that table" after "corporations listed in the left-hand column", and the part adding four items to the table in that paragraph), the provision amending Article 65, paragraph (1) of that Act, the provision amending Article 65-4, paragraph (1), item (i) of that Act, the provision renumbering item (xxiii) of that paragraph as item (xxiv) of that paragraph and moving down items (xx) through (xxii) of that paragraph by one item each, the provision amending item (xix) of that paragraph, the provision renumbering that item as item (xx) of that paragraph and moving down items (xi) through (xviii) of that paragraph by one item each, the provision amending item (x) of that paragraph, the provision renumbering that item as item (xi) of that paragraph, renumbering item (ix) of that paragraph as item (x) of that paragraph and adding one item after item (viii) of that paragraph, the provision amending paragraph (2) of that Article, the provision amending Article 65-5, paragraph (1) of that Act, and the provision renumbering Article 83-4 of that Act as Article 83-5 of that Act and adding one Article after that Article (excluding the part renumbering Article 83-4 of that Act as Article 83-5 of that Act), and the provisions of Article 5, paragraph (3), Article 10, paragraph (1), Article 16, paragraph (6), and Article 21, paragraphs (1) and (2) of the Supplementary Provisions: the date on which the Act on the Integrated Promotion of the Improvement and Development of Urban Areas and the Revitalization of Commerce, etc. in City Centers (Act No. 92 of 1998) comes into effect;
第一条中租税特別措置法第十一条の六第一項の改正規定、同法第三十三条の三第一項の改正規定（「、第二十八条の五」を削る部分を除く。）、同法第三十四条の二第二項第一号の改正規定、同項第二十三号を同項第二十四号とし、同項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、同項第十九号の改正規定、同号を同項第二十号とし、同項第十一号から第十八号までを一号ずつ繰り下げる改正規定、同項第十号の改正規定、同号を同項第十一号とし、同項第九号を同項第十号とし、同項第八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、同法第四十四条の七第一項の改正規定（「平成十一年三月三十一日」の下に「（同表の第八号から第十一号までの上欄に掲げるものについては、平成十二年三月三十一日）」を、「上欄に掲げる法人」の下に「及び同表の第八号の上欄に掲げる法人のうち政令で定めるもの」を加える部分及び同項の表に四号を加える部分に限る。）、同法第六十五条第一項の改正規定、同法第六十五条の四第一項第一号の改正規定、同項第二十三号を同項第二十四号とし、同項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、同項第十九号の改正規定、同号を同項第二十号とし、同項第十一号から第十八号までを一号ずつ繰り下げる改正規定、同項第十号の改正規定、同号を同項第十一号とし、同項第九号を同項第十号とし、同項第八号の次に一号を加える改正規定、同条第二項の改正規定、同法第六十五条の五第一項の改正規定及び同法第八十三条の四を同法第八十三条の五とし、同条の次に一条を加える改正規定（同法第八十三条の四を同法第八十三条の五とする部分を除く。）並びに附則第五条第三項、第十条第一項、第十六条第六項並びに第二十一条第一項及び第二項の規定 中心市街地における市街地の整備改善及び商業等の活性化の一体的推進に関する法律（平成十年法律第九十二号）の施行の日
the provision in Article 1 amending Article 12-3, paragraph (1) of the Act on Special Measures Concerning Taxation and the provision amending Article 45-2, paragraph (3), item (iii) of that Act, and the provisions of Article 5, paragraph (7) and Article 16, paragraph (10) of the Supplementary Provisions: the date on which the Act Partially Amending the Medical Care Act (Act No. 125 of 1997) comes into effect;
the provision in Article 1 amending Article 87-2 of the Act on Special Measures Concerning Taxation and the provisions of Article 3 (excluding the provision amending Article 5, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Liquor Tax Act), and the provisions of Article 35 of the Supplementary Provisions: May 1, 1998.
第一条中租税特別措置法第八十七条の二の改正規定及び第三条の規定（酒税法の一部を改正する法律附則第五条第三項の改正規定を除く。）並びに附則第三十五条の規定 平成十年五月一日
Supplementary Provisions, Article 2Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第二条（租税特別措置法の一部改正に伴う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 the provisions of Article 1 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to income tax for 1998 and subsequent years, and with regard to income tax for 1997 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、平成十年分以後の所得税について適用し、平成九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 Tax Exemption on Interest from Deposits Managed in a Special International Financial Transactions Account
第三条（特別国際金融取引勘定において経理された預金等の利子の非課税に関する経過措置）
With regard to interest paid by an authorized foreign exchange bank prescribed in Article 7 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") on deposits or borrowings prescribed in that Article that it received as deposits or borrowed before the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), the provisions then in force continue to govern.
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。）第七条に規定する外国為替公認銀行がこの法律の施行の日（以下「施行日」という。）前に預入を受け、又は借り入れた同条に規定する預金又は借入金につき支払う利子については、なお従前の例による。
Supplementary Provisions, Article 4Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Energy Supply and Demand Structure Reform Promotion Equipment Has Been Acquired
第四条（エネルギー需給構造改革推進設備を取得した場合の特別償却又は所得税額の特別控除に関する経過措置）
The provisions of Article 10-2 of the New Act on Special Measures Concerning Taxation apply to energy supply and demand structure reform promotion equipment prescribed in paragraph (1) of that Article that an individual acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern energy supply and demand structure reform promotion equipment prescribed in Article 10-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or constructed before the Effective Date.
新租税特別措置法第十条の二の規定は、個人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定するエネルギー需給構造改革推進設備について適用し、個人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第十条の二第一項に規定するエネルギー需給構造改革推進設備については、なお従前の例による。
Supplementary Provisions, Article 5Transitional Measures Concerning Depreciation by Individuals
第五条（個人の減価償却に関する経過措置）
The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (i), (iii) and (iv) of the table in that paragraph) apply to specified equipment, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. prescribed in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
新租税特別措置法第十一条第一項（同項の表の第一号、第三号及び第四号に係る部分に限る。）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設備等について適用し、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第一項に規定する特定設備等については、なお従前の例による。
The provisions of Article 11-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment prescribed in Article 11-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
The provisions of Article 11-6, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (ii) of the table in that paragraph) apply to commercial facilities, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the date on which the Act on the Integrated Promotion of the Improvement and Development of Urban Areas and the Revitalization of Commerce, etc. in City Centers comes into effect.
新租税特別措置法第十一条の六第一項（同項の表の第二号に係る部分に限る。）の規定は、個人が中心市街地における市街地の整備改善及び商業等の活性化の一体的推進に関する法律の施行の日以後に取得等をする同項に規定する商業施設等について適用する。
The provisions of Article 11-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern recycling equipment, etc. prescribed in Article 11-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (i) through (v) of the table in that paragraph) apply to industrial machinery, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (x) of the table in that paragraph) apply to industrial machinery, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the date on which the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 21 of 1998) comes into effect.
新租税特別措置法第十二条第一項（同項の表の第十号に係る部分に限る。）の規定は、個人が沖縄振興開発特別措置法の一部を改正する法律（平成十年法律第二十一号）の施行の日以後に取得等をする同項に規定する工業用機械等について適用する。
The provisions of Article 12-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified medical buildings prescribed in that paragraph that an individual acquires or constructs on or after the date on which the Act Partially Amending the Medical Care Act (Act No. 125 of 1997) comes into effect.
新租税特別措置法第十二条の三第一項の規定は、個人が医療法の一部を改正する法律（平成九年法律第百二十五号）の施行の日以後に取得又は建設をする同項に規定する特定医療用建物について適用する。
The provisions of Article 14, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing prescribed in that paragraph that an individual acquires or newly constructs on or after the Effective Date, and the provisions then in force continue to govern good-quality rental housing prescribed in Article 14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly constructed before the Effective Date.
新租税特別措置法第十四条第一項の規定は、個人が施行日以後に取得又は新築をする同項に規定する優良賃貸住宅について適用し、個人が施行日前に取得又は新築をした旧租税特別措置法第十四条第一項に規定する優良賃貸住宅については、なお従前の例による。
The provisions of Article 14, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to specified redevelopment buildings, etc. prescribed in that paragraph that an individual acquires or newly constructs on or after the Effective Date, and the provisions then in force continue to govern specified redevelopment buildings, etc. prescribed in Article 14, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly constructed before the Effective Date.
新租税特別措置法第十四条第二項の規定は、個人が施行日以後に取得又は新築をする同項に規定する特定再開発建築物等について適用し、個人が施行日前に取得又は新築をした旧租税特別措置法第十四条第二項に規定する特定再開発建築物等については、なお従前の例による。
The provisions of Article 14, paragraph (3), item (vi) of the New Act on Special Measures Concerning Taxation apply to structures listed in that item that an individual acquires or newly constructs on or after the Effective Date.
新租税特別措置法第十四条第三項第六号の規定は、個人が施行日以後に取得又は新築をする同号に掲げる構築物について適用する。
The provisions of Article 15, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern warehouse buildings, etc. prescribed in Article 15, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or constructed before the Effective Date.
新租税特別措置法第十五条第一項の規定は、個人が施行日以後に取得又は建設をする同項に規定する倉庫用建物等について適用し、個人が施行日前に取得又は建設をした旧租税特別措置法第十五条第一項に規定する倉庫用建物等については、なお従前の例による。
The provisions of Article 16, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to ventilation tunnels or drainage tunnels prescribed in that paragraph that an individual acquires on or after the Effective Date, and the provisions then in force continue to govern ventilation tunnels or drainage tunnels prescribed in Article 16, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual acquired before the Effective Date.
新租税特別措置法第十六条第二項の規定は、個人が施行日以後に取得する同項に規定する通気坑道又は排水坑道について適用し、個人が施行日前に取得した旧租税特別措置法第十六条第二項に規定する通気坑道又は排水坑道については、なお従前の例による。
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）
With regard to the application of the provisions of Article 21 of the New Act on Special Measures Concerning Taxation to income tax for 1998, the phrase "6 percent of that revenue (for revenue from the transactions listed in item (ii) of the following paragraph" in paragraph (1) of that Article is deemed to be replaced with "7 percent of that revenue within the period from January 1, 1998 to March 31 of that year (for revenue from the transactions listed in item (ii) of the following paragraph, 12 percent) and the amount equivalent to 6 percent of that revenue within the period from April 1 to December 31 of that year (for revenue from the transactions listed in that item", and the phrase "the total of the amounts equivalent to" is deemed to be replaced with "the total of the amount equivalent to".
平成十年分の所得税に係る新租税特別措置法第二十一条の規定の適用については、同条第一項中「当該収入金額の百分の六（次項第二号」とあるのは「平成十年一月一日から同年三月三十一日までの期間内の当該収入金額の百分の七（次項第二号に掲げる取引によるものについては、百分の十二）に相当する金額と同年四月一日から同年十二月三十一日までの期間内の当該収入金額の百分の六（同号」と、「金額の合計額」とあるのは「金額との合計額」とする。
Supplementary Provisions, Article 7Transitional Measures Concerning Special Provisions on Taxation on Business Income, etc. from the Transfer, etc. of Land Held for a Super-Short Period by Individuals
第七条（個人の超短期所有土地の譲渡等に係る事業所得等の課税の特例に関する経過措置）
With regard to a transfer, etc. of land held for a super-short period prescribed in Article 28-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before January 1, 1998, the provisions then in force continue to govern.
個人が平成十年一月一日前にした旧租税特別措置法第二十八条の五第一項に規定する超短期所有土地の譲渡等については、なお従前の例による。
Supplementary Provisions, Article 8Transitional Measures Concerning Tax Exemption, etc. for Economic Benefits Received by Specified Directors, etc. from the Acquisition of Shares through the Exercise of Rights to Request Share Transfer, etc.
第八条（特定の取締役等が受ける株式譲渡請求権等の行使による株式の取得に係る経済的利益の非課税等に関する経過措置）
In the case where a stock company and directors, etc. referred to in Article 29-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that concluded, before the Effective Date, a contract prescribed in the main clause of that paragraph (limited to one in which all or part of the requirements listed in the items of that paragraph (hereinafter referred to as the "requirements" in this Article) are not stipulated; hereinafter referred to as the "original contract" in this Article) conclude, during the period from the Effective Date to September 30, 1998, a contract for changing the content of that original contract (hereinafter referred to as the "amending contract" in this Article) and stipulate in that amending contract the requirements that were not stipulated in that original contract, if those directors, etc. have not exercised a right to request share transfer or a preemptive right to new shares prescribed in that paragraph in accordance with that original contract during the period from the date of conclusion of that original contract to the day before the date of conclusion of that amending contract, with regard to the application of the provisions of Article 29-2 of the New Act on Special Measures Concerning Taxation, those requirements are deemed to have been stipulated in that original contract.
施行日前に新租税特別措置法第二十九条の二第一項本文に規定する契約（同項各号に掲げる要件（以下この条において「要件」という。）の全部又は一部が定められていないものに限る。以下この条において「当初契約」という。）を締結した同項の株式会社及び同項の取締役等が、施行日から平成十年九月三十日までの間に、当該当初契約の内容を変更するための契約（以下この条において「変更契約」という。）を締結し、当該変更契約において当該当初契約に定められていなかった要件を定めた場合において、当該取締役等が当該当初契約の締結の日から当該変更契約の締結の日の前日までの間に当該当初契約に従って同項に規定する株式譲渡請求権又は新株引受権の行使をしていないときにおける新租税特別措置法第二十九条の二の規定の適用については、当該要件は、当該当初契約において定められたものとみなす。
Supplementary Provisions, Article 9Transitional Measures Concerning Tax Exemption, etc. for Economic Benefits Received by Specified Directors, etc. from the Acquisition of Shares Pertaining to the Issuance of New Shares
第九条（特定の取締役等が受ける新株の発行に係る株式の取得に係る経済的利益の非課税等に関する経過措置）
With regard to shares pertaining to a specified right to request issuance of new shares prescribed in Article 29-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that is granted under a contract referred to in that paragraph concluded based on a resolution prescribed in that paragraph that was adopted before the Effective Date, the provisions then in force continue to govern.
施行日前にされた旧租税特別措置法第二十九条の二第一項に規定する決議に基づき締結された同項の契約により与えられる同項に規定する特定新株発行請求権に係る株式については、なお従前の例による。
Supplementary Provisions, Article 10Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
第十条（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), items (ix) and (xi) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in paragraph (1) of that Article made by an individual on or after the date on which the Act on the Integrated Promotion of the Improvement and Development of Urban Areas and the Revitalization of Commerce, etc. in City Centers comes into effect.
新租税特別措置法第三十四条の二第二項第九号及び第十一号の規定は、個人が中心市街地における市街地の整備改善及び商業等の活性化の一体的推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 36-6 of the New Act on Special Measures Concerning Taxation apply to a transfer of transferred assets prescribed in paragraph (1) of that Article made by an individual on or after January 1, 1998, and the provisions then in force continue to govern a transfer of transferred assets prescribed in Article 36-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by an individual before that date. In this case, with regard to the application of the provisions of that Article where an individual who made, before that date, a transfer prescribed in that paragraph of transferred assets prescribed in that paragraph has, on or after that date, transferred a house, or land or a right existing on land, that had been used as that individual's residence together with those transferred assets, the phrase "through expropriation or exchange, etc." in paragraph (4) of that Article is deemed to be replaced with "on or after January 1, 1998".
新租税特別措置法第三十六条の六の規定は、個人が平成十年一月一日以後に行う同条第一項に規定する譲渡資産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三十六条の六第一項に規定する譲渡資産の譲渡については、なお従前の例による。この場合において、同日前に同項に規定する譲渡資産の同項に規定する譲渡をした個人が、同日以後に当該譲渡資産と一体として当該個人の居住の用に供されていた家屋又は土地若しくは土地の上に存する権利の譲渡をしたときにおける同条の規定の適用については、同条第四項中「収用交換等による」とあるのは、「平成十年一月一日以後の」とする。
The provisions of Articles 37 and 37-4 of the New Act on Special Measures Concerning Taxation apply to a transfer of assets listed in the left-hand column of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation in the case where an individual makes that transfer on or after January 1, 1998 and that individual acquires assets listed in the right-hand column of that table on or after that date, and the provisions then in force continue to govern those transfers in the case where an individual made a transfer of assets listed in the left-hand column of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation before that date and in the case where an individual makes a transfer of assets listed in that column on or after that date and that individual acquired assets listed in the right-hand column of that table before that date.
新租税特別措置法第三十七条及び第三十七条の四の規定は、個人が平成十年一月一日以後に新租税特別措置法第三十七条第一項の表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表の下欄に掲げる資産の取得をする場合における当該譲渡について適用し、個人が同日前に旧租税特別措置法第三十七条第一項の表の上欄に掲げる資産の譲渡をした場合及び個人が同日以後に同欄に掲げる資産の譲渡をし、かつ、当該個人が同日前に同表の下欄に掲げる資産の取得をした場合におけるこれらの譲渡については、なお従前の例による。
Supplementary Provisions, Article 11Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Residents
第十一条（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 of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in paragraph (1) of that Article of a foreign corporation that falls under a specified foreign subsidiary, etc. prescribed in that paragraph as of the end of its business year ending on or after the Effective Date, and the provisions then in force continue to govern the amount of applicable retained income prescribed in Article 40-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a foreign corporation that fell under a specified foreign subsidiary, etc. prescribed in that paragraph as of the end of its business year that ended before the Effective Date.
新租税特別措置法第四十条の四の規定は、その施行日以後に終了する事業年度の終了の日において同条第一項に規定する特定外国子会社等に該当する外国法人の同項に規定する適用対象留保金額について適用し、その施行日前に終了した事業年度の終了の日において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に該当した外国法人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 12Transitional Measures Concerning Special Income Tax Credit Where a House Has Been Acquired, etc.
第十二条（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）
The provisions of Articles 41 and 41-2 of the New Act on Special Measures Concerning Taxation apply to the case where a resident has, on or after January 1, 1998, used a residential house or existing house prescribed in Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation, or a house that has undergone extension, reconstruction, etc. (limited to the part pertaining to that extension, reconstruction, etc.; the same applies hereinafter in this Article), as the resident's own dwelling as provided for in that paragraph, and the provisions then in force continue to govern the case where a resident has, before that date, used a residential house or existing house prescribed in Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation, or a house that has undergone extension, reconstruction, etc., as the resident's own dwelling as provided for in that paragraph.
新租税特別措置法第四十一条及び第四十一条の二の規定は、居住者が平成十年一月一日以後に新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。以下この条において同じ。）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適用し、居住者が同日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。
Supplementary Provisions, Article 12-2Coordination between the Transitional Measures, etc. Concerning Special Income Tax Credit Where a House Has Been Acquired, etc. and the Special Provisions on the Fixed-Rate Tax Credit
第十二条の二（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 Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Urgently 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 Article 4 of the Supplementary Provisions or 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 Articles 4 and 12 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 23 of 1998), and".
附則第四条又は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、租税特別措置法等の一部を改正する法律（平成十年法律第二十三号）附則第四条及び第十二条の規定並びに」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 the provisions of Article 12 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 23 of 1998), if those provisions apply)", and the phrase "item (ii) of that Article" 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（租税特別措置法等の一部を改正する法律（平成十年法律第二十三号）附則第十二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 13Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第十三条（租税特別措置法の一部改正に伴う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 of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) for business years beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that began before the Effective Date.
Supplementary Provisions, Article 14Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Energy Supply and Demand Structure Reform Promotion Equipment, etc. Has Been Acquired
第十四条（エネルギー需給構造改革推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置）
The provisions of Article 42-5 of the New Act on Special Measures Concerning Taxation apply to energy supply and demand structure reform promotion equipment, etc. prescribed in paragraph (1) of that Article that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern energy supply and demand structure reform promotion equipment, etc. prescribed in Article 42-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.
新租税特別措置法第四十二条の五の規定は、法人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定するエネルギー需給構造改革推進設備等について適用し、法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の五第一項に規定するエネルギー需給構造改革推進設備等については、なお従前の例による。
Supplementary Provisions, Article 15Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment Utilizing Electronic Devices Has Been Acquired, etc.
第十五条（電子機器利用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 42-6 of the New Act on Special Measures Concerning Taxation apply to equipment utilizing electronic devices prescribed in paragraph (1) of that Article that a corporation acquires or manufactures, or leases, on or after the Effective Date, and the provisions then in force continue to govern equipment utilizing electronic devices prescribed in Article 42-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured, or leased, before the Effective Date.
新租税特別措置法第四十二条の六の規定は、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電子機器利用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六第一項に規定する電子機器利用設備については、なお従前の例による。
Supplementary Provisions, Article 16Transitional Measures Concerning Depreciation by Corporations
第十六条（法人の減価償却に関する経過措置）
The provisions of Article 43, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (i) and (iii) through (v) of the table in that paragraph) apply to specified equipment, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. prescribed in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
新租税特別措置法第四十三条第一項（同項の表の第一号及び第三号から第五号までに係る部分に限る。）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特定設備等について適用し、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第一項に規定する特定設備等については、なお従前の例による。
The provisions then in force continue to govern specified facilities prescribed in Article 43-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date.
法人が施行日前に取得又は建設をした旧租税特別措置法第四十三条の二第一項に規定する特定の施設については、なお従前の例による。
The provisions then in force continue to govern management improvement equipment prescribed in Article 44-4, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the date on which the Act on Temporary Measures concerning Sophistication of Management of Food Manufacturing Process comes into effect.
法人が食品の製造過程の管理の高度化に関する臨時措置法の施行の日前に取得又は製作をした旧租税特別措置法第四十四条の四第三項に規定する経営改善用設備については、なお従前の例による。
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 for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment prescribed in Article 44-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
The provisions then in force continue to govern commercial facilities, etc. prescribed in items (v) and (viii) of the table in Article 44-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
The provisions of Article 44-7, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (viii) through (xi) of the table in that paragraph) apply to commercial facilities, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the date on which the Act on the Integrated Promotion of the Improvement and Development of Urban Areas and the Revitalization of Commerce, etc. in City Centers comes into effect.
新租税特別措置法第四十四条の七第一項（同項の表の第八号から第十一号までに係る部分に限る。）の規定は、法人が中心市街地における市街地の整備改善及び商業等の活性化の一体的推進に関する法律の施行の日以後に取得等をする同項に規定する商業施設等について適用する。
The provisions of Article 44-9, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern recycling equipment, etc. prescribed in Article 44-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
The provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (i) through (v) of the table in that paragraph) apply to industrial machinery, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
The provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (x) of the table in that paragraph) apply to industrial machinery, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the date on which the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 21 of 1998) comes into effect.
新租税特別措置法第四十五条第一項（同項の表の第十号に係る部分に限る。）の規定は、法人が沖縄振興開発特別措置法の一部を改正する法律（平成十年法律第二十一号）の施行の日以後に取得等をする同項に規定する工業用機械等について適用する。
The provisions of Article 45-2, paragraph (3), item (iii) of the New Act on Special Measures Concerning Taxation apply to buildings listed in that item and their associated facilities that a corporation acquires or constructs on or after the date on which the Act Partially Amending the Medical Care Act (Act No. 125 of 1997) comes into effect.
新租税特別措置法第四十五条の二第三項第三号の規定は、法人が医療法の一部を改正する法律（平成九年法律第百二十五号）の施行の日以後に取得又は建設をする同号に掲げる建物及びその附属設備について適用する。
The provisions of Article 47, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing prescribed in that paragraph that a corporation acquires or newly constructs on or after the Effective Date, and the provisions then in force continue to govern good-quality rental housing prescribed in Article 47, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly constructed before the Effective Date.
新租税特別措置法第四十七条第一項の規定は、法人が施行日以後に取得又は新築をする同項に規定する優良賃貸住宅について適用し、法人が施行日前に取得又は新築をした旧租税特別措置法第四十七条第一項に規定する優良賃貸住宅については、なお従前の例による。
The provisions of Article 47, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to specified redevelopment buildings, etc. prescribed in that paragraph that a corporation acquires or newly constructs on or after the Effective Date, and the provisions then in force continue to govern specified redevelopment buildings, etc. prescribed in Article 47, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly constructed before the Effective Date.
新租税特別措置法第四十七条第二項の規定は、法人が施行日以後に取得又は新築をする同項に規定する特定再開発建築物等について適用し、法人が施行日前に取得又は新築をした旧租税特別措置法第四十七条第二項に規定する特定再開発建築物等については、なお従前の例による。
The provisions of Article 47, paragraph (3), item (vi) of the New Act on Special Measures Concerning Taxation apply to structures listed in that item that a corporation acquires or newly constructs on or after the Effective Date.
新租税特別措置法第四十七条第三項第六号の規定は、法人が施行日以後に取得又は新築をする同号に掲げる構築物について適用する。
The provisions of Article 48, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern warehouse buildings, etc. prescribed in Article 48, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date.
新租税特別措置法第四十八条第一項の規定は、法人が施行日以後に取得又は建設をする同項に規定する倉庫用建物等について適用し、法人が施行日前に取得又は建設をした旧租税特別措置法第四十八条第一項に規定する倉庫用建物等については、なお従前の例による。
The provisions of Article 49, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to ventilation tunnels or drainage tunnels prescribed in that paragraph that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern ventilation tunnels or drainage tunnels prescribed in Article 49, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date.
新租税特別措置法第四十九条第二項の規定は、法人が施行日以後に取得する同項に規定する通気坑道又は排水坑道について適用し、法人が施行日前に取得した旧租税特別措置法第四十九条第二項に規定する通気坑道又は排水坑道については、なお従前の例による。
Supplementary Provisions, Article 17Transitional Measures Concerning Reserves of Corporations
第十七条（法人の準備金に関する経過措置）
The provisions of Article 55 of the New Act on Special Measures Concerning Taxation apply to specified shares, etc. prescribed in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and, except in the case provided for in the following paragraph, the provisions then in force continue to govern specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date.
In the case where a corporation acquired specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date, if the corporation comes to fall under any of the cases listed in the items of Article 55, paragraph (4) of the New Act on Special Measures Concerning Taxation on or after the Effective Date, the case is governed by the provisions of that paragraph.
法人が施行日前に旧租税特別措置法第五十五条第一項に規定する特定株式等を取得した場合において、施行日以後に新租税特別措置法第五十五条第四項各号に掲げる場合に該当することとなったときは、同項の規定の例による。
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 date on which the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 21 of 1998) comes into effect.
新租税特別措置法第五十五条の三第一項の規定は、法人が沖縄振興開発特別措置法の一部を改正する法律（平成十年法律第二十一号）の施行の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する。
The provisions of Article 55-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified shares prescribed in that paragraph that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares prescribed in Article 55-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date.
新租税特別措置法第五十五条の四第一項の規定は、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四第一項に規定する特定株式については、なお従前の例による。
The provisions of Article 55-7, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (ii) of the table in that paragraph) apply to corporation tax of a corporation for business years ending on or after June 17, 1998.
新租税特別措置法第五十五条の七第一項（同項の表の第二号に係る部分に限る。）の規定は、法人の平成十年六月十七日以後に終了する事業年度分の法人税について適用する。
Supplementary Provisions, Article 18Transitional Measures Concerning Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Corporations
第十八条（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 corporation tax for business years of a corporation ending on or after the Effective Date, and with regard to corporation tax for business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of paragraph (1) of that Article in a business year of a corporation that began before the Effective Date and ends on or after the Effective Date, the phrase "6 percent of that revenue (for revenue from the transactions listed in item (ii) of the following paragraph" in that paragraph is deemed to be replaced with "7 percent of that revenue within the period from the first day of that business year to March 31, 1998 (for revenue from the transactions listed in item (ii) of the following paragraph, 12 percent) and the amount equivalent to 6 percent of that revenue within the period from April 1 of that year to the end of the business year (for revenue from the transactions listed in that item", and the phrase "the total of the amounts equivalent to" is deemed to be replaced with "the total of the amount equivalent to".
新租税特別措置法第五十八条の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。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同条第一項の規定の適用については、同項中「当該収入金額の百分の六（次項第二号」とあるのは「当該事業年度開始の日から平成十年三月三十一日までの期間内の当該収入金額の百分の七（次項第二号に掲げる取引によるものについては、百分の十二）に相当する金額と同年四月一日から当該事業年度終了の日までの期間内の当該収入金額の百分の六（同号」と、「金額の合計額」とあるのは「金額との合計額」とする。
Supplementary Provisions, Article 19Transitional Measures Accompanying the Abolition of the Special Provisions on Taxation on Interest on Liabilities Pertaining to Newly Acquired Land, etc.
第十九条（新規取得土地等に係る負債の利子の課税の特例の廃止に伴う経過措置）
The provisions of Article 62-2 of the Former Act on Special Measures Concerning Taxation do not apply to newly acquired land, etc. prescribed in paragraph (1) of that Article that a corporation acquired on or after January 1, 1998, and remain in force even after this Act comes into effect with respect to that newly acquired land, etc. that a corporation acquired before that date. In this case, with regard to the application of the provisions of that Article, the phrase "the same applies) amount" in paragraph (1) of that Article is deemed to be replaced with "the same applies) amount (excluding the amount not included in deductible expenses pursuant to the provisions of Article 66-5, paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (7) of that Article); the same applies hereinafter in this Article)", and the phrase "that date)" in paragraph (3), item (ii) of that Article with "that date) or December 31, 1997, whichever is earlier".
旧租税特別措置法第六十二条の二の規定は、法人が平成十年一月一日以後に取得した同条第一項に規定する新規取得土地等については適用がないものとし、法人が同日前に取得した当該新規取得土地等についてはこの法律の施行後もなおその効力を有する。この場合において、同条の規定の適用については、同条第一項中「同じ。）の額」とあるのは「同じ。）の額（第六十六条の五第一項（同条第七項において準用する場合を含む。）の規定により損金の額に算入されない金額を除く。以下この条において同じ。）」と、同条第三項第二号中「その日）」とあるのは「その日）と平成九年十二月三十一日のいずれか早い日」とする。
Supplementary Provisions, Article 20Transitional Measures Concerning the Special Tax Rate Where a Corporation Has Made a Transfer, etc. of Land
第二十条（法人の土地の譲渡等がある場合の特別税率に関する経過措置）
The provisions of Article 62-3, paragraph (13) of the New Act on Special Measures Concerning Taxation do not apply to a transfer, etc. of land made on or after January 1, 1998 in the business year that includes that date by a corporation that, in that business year, made a transfer, etc. of land prescribed in paragraph (1) of that Article (excluding a transfer, etc. of land held for a short term prescribed in the following paragraph and a transfer, etc. of land held for a super-short period prescribed in paragraph (3); hereinafter referred to as a "transfer, etc. of land" in this paragraph) before that date and also made a transfer, etc. of land on or after that date (limited to a corporation for which the total of the amount of capital gain (meaning the amount of capital gain prescribed in paragraph (2), item (ii) of that Article; the same applies hereinafter in this paragraph) pertaining to the transfers, etc. of land made before that date in that business year exceeds the total of the amount of capital gain pertaining to the transfers, etc. of land made in that business year).
新租税特別措置法第六十二条の三第十三項の規定は、平成十年一月一日を含む事業年度において同日前に同条第一項に規定する土地の譲渡等（次項に規定する短期所有に係る土地の譲渡等及び第三項に規定する超短期所有に係る土地の譲渡等を除く。以下この項において「土地の譲渡等」という。）をした法人で当該事業年度において同日以後に土地の譲渡等をしたもの（当該事業年度の同日前にした土地の譲渡等に係る譲渡利益金額（同条第二項第二号に規定する譲渡利益金額をいう。以下この項において同じ。）の合計額が当該事業年度にした土地の譲渡等に係る譲渡利益金額の合計額を上回るものに限る。）が当該事業年度の同日以後にした土地の譲渡等については、適用しない。
The provisions of Article 63, paragraph (7) of the New Act on Special Measures Concerning Taxation do not apply to a transfer, etc. of land held for a short term made on or after January 1, 1998 in the business year that includes that date by a corporation that, in that business year, made a transfer, etc. of land held for a short term prescribed in paragraph (1) of that Article (excluding a transfer, etc. of land held for a super-short period prescribed in the following paragraph; hereinafter referred to as a "transfer, etc. of land held for a short term" in this paragraph) before that date and also made a transfer, etc. of land held for a short term on or after that date (limited to a corporation for which the total of the amount of capital gain (meaning the amount of capital gain prescribed in paragraph (2), item (ii) of that Article; the same applies hereinafter in this paragraph) pertaining to the transfers, etc. of land held for a short term made before that date in that business year exceeds the total of the amount of capital gain pertaining to the transfers, etc. of land held for a short term made in that business year).
新租税特別措置法第六十三条第七項の規定は、平成十年一月一日を含む事業年度において同日前に同条第一項に規定する短期所有に係る土地の譲渡等（次項に規定する超短期所有に係る土地の譲渡等を除く。以下この項において「短期所有に係る土地の譲渡等」という。）をした法人で当該事業年度において同日以後に短期所有に係る土地の譲渡等をしたもの（当該事業年度の同日前にした短期所有に係る土地の譲渡等に係る譲渡利益金額（同条第二項第二号に規定する譲渡利益金額をいう。以下この項において同じ。）の合計額が当該事業年度にした短期所有に係る土地の譲渡等に係る譲渡利益金額の合計額を上回るものに限る。）が当該事業年度の同日以後にした短期所有に係る土地の譲渡等については、適用しない。
The provisions of Article 63-2 of the Former Act on Special Measures Concerning Taxation do not apply to a transfer, etc. of land held for a super-short period prescribed in paragraph (1) of that Article (hereinafter referred to as a "transfer, etc. of land held for a super-short period" in this Article) that a corporation made during the period from January 1, 1998 to the day before the Effective Date (excluding one to which the provisions of the following paragraph apply), and the provisions then in force continue to govern a transfer, etc. of land held for a super-short period that a corporation made before January 1, 1998.
With regard to a transfer, etc. of land held for a super-short period made on or after January 1, 1998 in the business year that includes that date by a corporation that, in that business year, made a transfer, etc. of land held for a super-short period (hereinafter referred to as an "earlier transfer, etc." in this paragraph) before that date and also made a transfer, etc. of land held for a super-short period on or after that date (limited to a corporation for which the total of the amount of capital gain (meaning the amount of capital gain prescribed in Article 63-2, paragraph (2), item (ii) of the Former Act on Special Measures Concerning Taxation) pertaining to the earlier transfers, etc. exceeds the total of the amount of capital gain pertaining to the transfers, etc. of land held for a super-short period made in that business year), the provisions of that Article remain in force even after this Act comes into effect.
平成十年一月一日を含む事業年度において同日前に超短期所有に係る土地の譲渡等（以下この項において「前期譲渡等」という。）をした法人で当該事業年度において同日以後に超短期所有に係る土地の譲渡等をしたもの（前期譲渡等に係る譲渡利益金額（旧租税特別措置法第六十三条の二第二項第二号に規定する譲渡利益金額をいう。）の合計額が当該事業年度にした超短期所有に係る土地の譲渡等に係る譲渡利益金額の合計額を上回るものに限る。）が当該事業年度の同日以後にした超短期所有に係る土地の譲渡等については、同条の規定は、この法律の施行後も、なおその効力を有する。
Necessary matters concerning the application of the provisions of Article 62-3, paragraph (8) or paragraph (9) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 63, paragraph (4) of the New Act on Special Measures Concerning Taxation or Article 63-2, paragraph (4) of the Former Act on Special Measures Concerning Taxation, which remains in force pursuant to the provisions of the preceding paragraph) with respect to a transfer, etc. of land, a transfer, etc. of land held for a short term or a transfer, etc. of land held for a super-short period prescribed in paragraph (1), paragraph (2) or the preceding paragraph that a corporation referred to in any of those paragraphs made on or after January 1, 1998 in a business year for which it was subject to those provisions are specified by Cabinet Order.
第一項、第二項又は前項の法人がこれらの規定の適用を受けた事業年度において平成十年一月一日以後にしたこれらの規定に規定する土地の譲渡等、短期所有に係る土地の譲渡等又は超短期所有に係る土地の譲渡等に係る新租税特別措置法第六十二条の三第八項又は同条第九項（新租税特別措置法第六十三条第四項又は前項の規定によりなおその効力を有するものとされる旧租税特別措置法第六十三条の二第四項において準用する場合を含む。）の規定の適用に関し必要な事項は、政令で定める。
Supplementary Provisions, Article 21Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets by Corporations
第二十一条（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, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to assets that a corporation acquires through a replotting disposition, etc. prescribed in that paragraph on or after the date on which the Act on the Integrated Promotion of the Improvement and Development of Urban Areas and the Revitalization of Commerce, etc. in City Centers comes into effect.
新租税特別措置法第六十五条第一項の規定は、法人が中心市街地における市街地の整備改善及び商業等の活性化の一体的推進に関する法律の施行の日以後に同項に規定する換地処分等により取得する資産について適用する。
The provisions of Article 65-4, paragraph (1), items (ix), (xi) and (xx) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in that paragraph made by a corporation on or after the date on which the Act on the Integrated Promotion of the Improvement and Development of Urban Areas and the Revitalization of Commerce, etc. in City Centers comes into effect.
新租税特別措置法第六十五条の四第一項第九号、第十一号及び第二十号の規定は、法人が中心市街地における市街地の整備改善及び商業等の活性化の一体的推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ついて適用する。
The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation apply to assets listed in the right-hand column of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation in the case where a corporation makes, on or after January 1, 1998, a transfer of assets listed in the left-hand column of that table and acquires those assets on or after that date, and to the special account referred to in Article 65-8, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to those assets, and the provisions then in force continue to govern assets listed in the right-hand column of that table that were acquired before that date or assets listed in that column that are acquired on or after that date in the case where a corporation made a transfer of assets listed in the left-hand column of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation before that date, and the special account referred to in Article 65-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to those assets, as well as assets listed in the right-hand column of that table that were acquired before that date in the case where a corporation makes a transfer of assets listed in the left-hand column of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation on or after that date.
新租税特別措置法第六十五条の七から第六十五条の九までの規定は、法人が平成十年一月一日以後に新租税特別措置法第六十五条の七第一項の表の上欄に掲げる資産の譲渡をして、同日以後に同表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新租税特別措置法第六十五条の八第一項の特別勘定について適用し、法人が同日前に旧租税特別措置法第六十五条の七第一項の表の上欄に掲げる資産の譲渡をした場合における同日前に取得をした同表の下欄に掲げる資産又は同日以後に取得をする同欄に掲げる資産及びこれらの資産に係る旧租税特別措置法第六十五条の八第一項の特別勘定並びに法人が同日以後に新租税特別措置法第六十五条の七第一項の表の上欄に掲げる資産の譲渡をする場合における同日前に取得をした同表の下欄に掲げる資産については、なお従前の例による。
Land, etc. pertaining to a transfer, etc. of land held for a short term prescribed in Article 63, paragraph (1) of the New Act on Special Measures Concerning Taxation that was subject to the provisions of that paragraph pursuant to the provisions of paragraph (2) of the preceding Article is deemed, with regard to the application of the provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation, not to fall under land, etc. to which the provisions of Article 63, paragraph (1) of the New Act on Special Measures Concerning Taxation apply as prescribed in Article 65-7, paragraph (1), Article 65-8, paragraph (1) and Article 65-9 of the New Act on Special Measures Concerning Taxation.
前条第二項の規定により新租税特別措置法第六十三条第一項の規定の適用を受けた同項に規定する短期所有に係る土地の譲渡等に係る土地等は、新租税特別措置法第六十五条の七から第六十五条の九までの規定の適用については、新租税特別措置法第六十五条の七第一項、第六十五条の八第一項及び第六十五条の九に規定する新租税特別措置法第六十三条第一項の規定の適用がある土地等に該当しないものとみなす。
Supplementary Provisions, Article 22Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Domestic Corporations
第二十二条（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 of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in paragraph (1) of that Article of a foreign corporation that falls under a specified foreign subsidiary, etc. prescribed in that paragraph as of the end of its business year ending on or after the Effective Date, and the provisions then in force continue to govern the amount of applicable retained income prescribed in Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a foreign corporation that fell under a specified foreign subsidiary, etc. prescribed in that paragraph as of the end of its business year that ended before the Effective Date.
新租税特別措置法第六十六条の六の規定は、その施行日以後に終了する事業年度の終了の日において同条第一項に規定する特定外国子会社等に該当する外国法人の同項に規定する適用対象留保金額について適用し、その施行日前に終了した事業年度の終了の日において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に該当した外国法人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 23Transitional Measures Concerning Tax Exemption on Interest on Deposits Managed in a Special International Financial Transactions Account
第二十三条（特別国際金融取引勘定において経理された預金等の利子の非課税に関する経過措置）
With regard to interest received by a foreign corporation prescribed in Article 67-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation on deposits or loans prescribed in that paragraph that it deposited with or lent to an authorized foreign exchange bank prescribed in that paragraph before the Effective Date, the provisions then in force continue to govern.
旧租税特別措置法第六十七条の十第一項に規定する外国法人が施行日前に同項に規定する外国為替公認銀行に預入し、又は貸し付けた同項に規定する預金又は貸付金につき支払を受ける利子については、なお従前の例による。
Supplementary Provisions, Article 24Transitional Measures Concerning Special Provisions on Taxation on the Establishment, etc. of Bank Holding Companies
第二十四条（銀行持株会社の創設等に係る課税の特例に関する経過措置）
The provisions of Articles 67-10 through 67-12 of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to the delivery, merger and transfer prescribed in those provisions that are carried out on or after the date on which the Act on Special Provisions, etc. for Merger Procedures Concerning Banks, etc. for the Establishment of Bank Holding Companies (Act No. 121 of 1997) comes into effect.
新租税特別措置法第六十七条の十から第六十七条の十二までの規定は、銀行持株会社の創設のための銀行等に係る合併手続の特例等に関する法律（平成九年法律第百二十一号）の施行の日以後に行うこれらの規定に規定する交付、合併及び譲渡に係る法人税について適用する。
Supplementary Provisions, Article 25Transitional Measures Concerning the Suspension of Imposition of Land Value Tax
第二十五条（地価税の課税の停止に係る経過措置）
The provisions of Article 71 of the New Act on Special Measures Concerning Taxation apply to land value tax on land, etc. prescribed in Article 2, item (i) of the Land-holding Tax Act (Act No. 69 of 1991) held by an individual or corporation as of the taxation date of each year from 1998 onward, and the provisions then in force continue to govern land value tax on land, etc. held by an individual or corporation as of the taxation date of each year up to 1997.
新租税特別措置法第七十一条の規定は、平成十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地価税法（平成三年法律第六十九号）第二条第一号に規定する土地等に係る地価税について適用し、平成九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 26Transitional Measures Concerning Special Provisions on Registration and License Tax
第二十六条（登録免許税の特例に関する経過措置）
The provisions of Article 76, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of land sold by the State as prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land sold by the State as prescribed in Article 76, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
新租税特別措置法第七十六条第一項の規定は、施行日以後に国から同項に規定する売渡しを受ける土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に国から旧租税特別措置法第七十六条第一項に規定する売渡しを受けた土地の所有権の移転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 84, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of land or buildings prescribed in that paragraph, or the registration of transfer of a superficies right on that land, that Central Japan Railway Company obtains on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land or buildings prescribed in Article 84, paragraph (2) of the Former Act on Special Measures Concerning Taxation, or the registration of transfer of a superficies right on that land, that a passenger railway company prescribed in that paragraph obtained before the Effective Date.
新租税特別措置法第八十四条第二項の規定は、東海旅客鉄道株式会社が施行日以後に受ける同項に規定する土地若しくは建物の所有権の移転の登記又は当該土地の地上権の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十四条第二項に規定する旅客鉄道株式会社が受けた同項に規定する土地若しくは建物の所有権の移転の登記又は当該土地の地上権の移転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。
Supplementary Provisions, Article 27Transitional Measures Concerning Special Provisions on Stamp Tax
第二十七条（印紙税の特例に関する経過措置）
The provisions of Article 91-2 of the New Act on Special Measures Concerning Taxation apply to promissory notes listed in item (iii) of Appended Table 1 of the Stamp Tax Act (Act No. 23 of 1967) that are prepared on or after the Effective Date.
新租税特別措置法第九十一条の二の規定は、施行日以後に作成される印紙税法（昭和四十二年法律第二十三号）別表第一第三号に掲げる約束手形について適用する。
Supplementary Provisions, Article 34Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
第三十四条（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）
The provisions of Article 22, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article apply to registration and license tax on the registration of transfer of ownership of land or buildings prescribed in Article 78-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that a small and medium sized enterprise that is a member or affiliated member prescribed in that paragraph acquires from a business cooperative, etc. prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on a registration of transfer of ownership carried out before the Effective Date for land or buildings prescribed in Article 78-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a small and medium sized enterprise that is a member or affiliated member prescribed in that paragraph acquired from a business cooperative, etc. prescribed in that paragraph.
前条の規定による改正後の租税特別措置法の一部を改正する法律附則第二十二条第三項の規定は、施行日以後に新租税特別措置法第七十八条の三第一項に規定する組合員又は所属員たる中小企業者が同項に規定する事業協同組合等から取得する同項に規定する土地又は建物の所有権の移転の登記に係る登録免許税について適用し、施行日前に行われた旧租税特別措置法第七十八条の三第一項に規定する組合員又は所属員たる中小企業者が同項に規定する事業協同組合等から取得した同項に規定する土地又は建物の所有権の移転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。