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。