Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect as of April 1, 1999; provided, however, that the provisions set forth in the following items come into effect as of the day specified in the relevant item.
この法律は、平成十一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 "/ Section 4 Special Provisions of the Stamp Tax Act (Articles 91 through 92)/Supplementary Provisions/" with "/ Section 4 Special Provisions of the Stamp Tax Act (Articles 91 through 92)/Chapter VII Special Provisions on the Rate of Interest Tax, etc. (Articles 93 through 96)/Supplementary Provisions/"), the provision amending Article 1 of that Act, the provision amending Article 66-3 of that Act and the provision adding one Chapter to the main provisions of that Act, and the provisions of Article 41 of the Supplementary Provisions: January 1, 2000;
第一条中租税特別措置法の目次の改正規定（「／ 第四節 印紙税法の特例（第九十一条―第九十二条）／附則／」を「／ 第四節 印紙税法の特例（第九十一条―第九十二条）／第七章 利子税等の割合の特例（第九十三条―第九十六条）／附則／」に改める部分に限る。）、同法第一条の改正規定、同法第六十六条の三の改正規定及び同法の本則に一章を加える改正規定並びに附則第四十一条の規定 平成十二年一月一日
the provision in Article 1 amending Article 8, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation (limited to the part adding "(for national government bonds, limited to those for which batch registration prescribed in Article 5-2, paragraph (4), item (iv) has been made)" after "public and corporate bonds registered pursuant to") and the provisions of Article 4 of the Supplementary Provisions: January 1, 2001;
第一条中租税特別措置法第八条第一項第一号の改正規定（「により登録した公社債」の下に「（国債にあつては、第五条の二第四項第四号に規定する一括登録がされているものに限る。）」を加える部分に限る。）及び附則第四条の規定 平成十三年一月一日
the provision in Article 1 amending Article 10-4, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part deleting "(20 percent, if that specified business base strengthening equipment is an asset specified in item (vi))" and the provision amending item (vi) of that paragraph), the provision amending paragraph (3) of that Article (limited to the part deleting "(5 percent, if that specified business base strengthening equipment is an asset specified in paragraph (1), item (vi))"), the provision amending paragraph (4) of that Article, the provision amending Article 42-7, paragraph (1) of that Act (limited to the part deleting "(20 percent, if that specified business base strengthening equipment is an asset specified in item (vi))" and the provision amending item (vi) of that paragraph), the provision amending paragraph (2) of that Article (limited to the part deleting "(5 percent, if that specified business base strengthening equipment is an asset specified in item (vi) of the preceding paragraph)") and the provision amending paragraph (3) of that Article, and the provisions of Article 8, paragraph (1) and Article 24, paragraph (2) of the Supplementary Provisions: the date on which the Act on Promotion of Introduction of Sustainable Agricultural Production Practices (Act No. 110 of 1999) comes into effect;
第一条中租税特別措置法第十条の四第一項の改正規定（「（当該特定事業基盤強化設備が第六号に定める資産である場合には、百分の二十）」を削る部分及び同項第六号の改正規定に限る。）、同条第三項の改正規定（「（当該特定事業基盤強化設備が第一項第六号に定める資産である場合には、百分の五）」を削る部分に限る。）、同条第四項の改正規定、同法第四十二条の七第一項の改正規定（「（当該特定事業基盤強化設備が第六号に定める資産である場合には、百分の二十）」を削る部分及び同項第六号の改正規定に限る。）、同条第二項の改正規定（「（当該特定事業基盤強化設備が前項第六号に定める資産である場合には、百分の五）」を削る部分に限る。）及び同条第三項の改正規定並びに附則第八条第一項及び第二十四条第二項の規定 持続性の高い農業生産方式の導入の促進に関する法律（平成十一年法律第百十号）の施行の日
the provision in Article 1 amending Article 10-4, paragraph (1), item (vii) of the Act on Special Measures Concerning Taxation, the provision amending the heading of Article 13-2 of that Act, the provision amending paragraph (1) of that Article (limited to the part adding one item to that paragraph), the provision amending Article 18, paragraph (1) of that Act (excluding the part replacing "March 31, 1999" with "March 31, 2001"), the provision amending Article 42-7, paragraph (1), item (vii) of that Act, the provision amending the heading of Article 46 of that Act, the provision amending paragraph (1) of that Article (limited to the part adding one item to that paragraph), the provision amending Article 52, paragraph (1) of that Act (excluding the part replacing "March 31, 1999" with "March 31, 2001"), the provision amending Article 66-10, paragraph (1) of that Act (excluding the part replacing "March 31, 1999" with "March 31, 2001") and the provision adding items to Article 66-14 of that Act (limited to the part pertaining to item (ii)), and the provisions of Article 8, paragraph (2), Article 10, paragraphs (10) and (16), Article 14, paragraph (7), Article 24, paragraph (3), Article 26, paragraphs (13) and (19), Article 29, paragraph (5) and Article 30 of the Supplementary Provisions: the date on which the Act on Supporting Business Innovation of Small and Medium Sized Enterprises (Act No. 18 of 1999) comes into effect;
第一条中租税特別措置法第十条の四第一項第七号の改正規定、同法第十三条の二の見出しの改正規定、同条第一項の改正規定（同項に一号を加える部分に限る。）、同法第十八条第一項の改正規定（「平成十一年三月三十一日」を「平成十三年三月三十一日」に改める部分を除く。）、同法第四十二条の七第一項第七号の改正規定、同法第四十六条の見出しの改正規定、同条第一項の改正規定（同項に一号を加える部分に限る。）、同法第五十二条第一項の改正規定（「平成十一年三月三十一日」を「平成十三年三月三十一日」に改める部分を除く。）、同法第六十六条の十第一項の改正規定（「平成十一年三月三十一日」を「平成十三年三月三十一日」に改める部分を除く。）及び同法第六十六条の十四に各号を加える改正規定（第二号に係る部分に限る。）並びに附則第八条第二項、第十条第十項及び第十六項、第十四条第七項、第二十四条第三項、第二十六条第十三項及び第十九項、第二十九条第五項並びに第三十条の規定 中小企業経営革新支援法（平成十一年法律第十八号）の施行の日
the provision in Article 1 amending the heading of Article 11-5 of the Act on Special Measures Concerning Taxation, the provision amending paragraph (1) of that Article (excluding the provision amending item (i) of the table in that paragraph), the provision deleting item (iii) of the table in Article 44-6, paragraph (1) of that Act, and the provision renumbering item (iv) of that table as item (iii) of that table, deleting item (v) of that table and adding one item to that table, and the provisions of Article 10, paragraph (5) and Article 26, paragraphs (6) and (7) of the Supplementary Provisions: the date on which the Act on Temporary Measures for Promoting the Development of Advanced Television Broadcasting Facilities (Act No. 63 of 1999) comes into effect;
the provision in Article 1 adding one Article after Article 37-13 of the Act on Special Measures Concerning Taxation and the provision adding three Articles after Article 67-9 of that Act, and the provisions of Articles 16 and 33 of the Supplementary Provisions: the date on which the Act Partially Amending the Commercial Code, etc. (Act No. 125 of 1999) comes into effect.
the provisions in Article 1 adding one item to Article 37-16, paragraph (1) of the Act on Special Measures Concerning Taxation, and the provisions of Article 17, paragraph (2) of the Supplementary Provisions: the date specified in the proviso to Article 1 of the Supplementary Provisions of the Urban Development Corporation Act (Act No. 76 of 1999);
第一条中租税特別措置法第三十七条の十六第一項に一号を加える改正規定及び附則第十七条第二項の規定 都市基盤整備公団法（平成十一年法律第七十六号）附則第一条ただし書に規定する日
the provisions in Article 1 amending Article 85, paragraph (1) of the Act on Special Measures Concerning Taxation, the provisions amending Article 88 of that Act and the provisions amending Articles 88-3 and 88-4 of that Act, and the provisions of Article 38, paragraphs (1) and (4), Article 51 and Article 53 of the Supplementary Provisions: May 1, 1999;
第一条中租税特別措置法第八十五条第一項の改正規定、同法第八十八条の改正規定及び同法第八十八条の三及び第八十八条の四の改正規定並びに附則第三十八条第一項及び第四項、第五十一条並びに第五十三条の規定 平成十一年五月一日
the provisions in Article 1 amending Article 90-8, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part replacing "15,600 yen" with "13,000 yen"), and the provisions of Article 39 of the Supplementary Provisions: July 1, 1999.
第一条中租税特別措置法第九十条の八第一項の改正規定（「一万五千六百円」を「一万三千円」に改める部分に限る。）及び附則第三十九条の規定 平成十一年七月一日
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 1999 and subsequent years, and the provisions then in force continue to govern income tax for 1998 and prior years.
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、平成十一年分以後の所得税について適用し、平成十年分以前の所得税については、なお従前の例による。
Supplementary Provisions, Article 3Transitional Measures Concerning Special Provisions on Taxation on Interest on Bulk-Registered Government Bonds
第三条（一括登録国債の利子の課税の特例に関する経過措置）
The provisions of Article 5-2 of the New Act on Special Measures Concerning Taxation apply to interest on bulk-registered government bonds prescribed in paragraph (1) of that Article that is received by a nonresident or a foreign corporation and the first day of whose calculation period is on or after September 1, 1999.
新租税特別措置法第五条の二の規定は、非居住者又は外国法人が支払を受ける同条第一項に規定する一括登録国債の利子でその計算期間の初日が平成十一年九月一日以後であるものについて適用する。
Supplementary Provisions, Article 4Transitional Measures Concerning Non-Application of Withholding at the Source to Interest Income Received by Financial Institutions, etc.
第四条（金融機関等の受ける利子所得に対する源泉徴収の不適用に関する経過措置）
The provisions of Article 8, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation apply to interest listed in that item that is received by a financial institution prescribed in that paragraph or a securities company, etc. prescribed in paragraph (2) of that Article and the first day of whose calculation period is on or after January 1, 2001, and the provisions then in force continue to govern such interest the first day of whose calculation period is before January 1, 2001.
新租税特別措置法第八条第一項第一号の規定は、同項に規定する金融機関又は同条第二項に規定する証券業者等が支払を受ける同号に掲げる利子でその計算期間の初日が平成十三年一月一日以後であるものについて適用し、その計算期間の初日が平成十三年一月一日前であるものについては、なお従前の例による。
Supplementary Provisions, Article 5Transitional Measures Concerning Special Provisions, etc. on Taxation on Deemed Dividends in the Case of Cancellation of Shares of a Listed Company, etc. Using Profits
第五条（上場会社等の利益をもってする株式の消却の場合のみなし配当の課税の特例等に関する経過措置）
The provisions then in force continue to govern income from a transfer of shares made by an individual who, before the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), transferred shares of a listed company, etc. prescribed in Article 9-5, paragraph (1) 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") in response to a takeover bid prescribed in that paragraph relating to a cancellation of shares using profits, in the case prescribed in paragraph (3) of that Article.
この法律の施行の日（以下「施行日」という。）前に利益をもってする株式の消却に係る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。）第九条の五第一項に規定する公開買付けに応じて行う同項に規定する上場会社等の株式の譲渡をした個人の同条第三項に規定する場合における当該株式の譲渡による所得については、なお従前の例による。
With regard to income from a transfer of shares in the case where an individual prescribed in Article 9-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation has, during the period from the Effective Date to December 31, 2002, transferred shares of a listed company, etc. prescribed in that paragraph in response to a takeover bid prescribed in that paragraph relating to a cancellation of shares using profits, the provisions of paragraph (3) of that Article remain in force. In this case, the phrase "the provisions of paragraph (1)" in that paragraph is deemed to be replaced with "the provisions of Article 9-4, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001)", and the phrase "Article 37-11" is deemed to be replaced with "Article 37-11 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of 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. 9 of 1999), which remains in force pursuant to the provisions of Article 15, paragraph (2) of the Supplementary Provisions of that Act".
旧租税特別措置法第九条の五第一項に規定する個人が、施行日から平成十四年十二月三十一日までの間に、利益をもってする株式の消却に係る同項に規定する公開買付けに応じて行う同項に規定する上場会社等の株式の譲渡をした場合における当該株式の譲渡による所得については、同条第三項の規定は、なおその効力を有する。この場合において、同項中「第一項の規定の」とあるのは「租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第一条の規定による改正後の租税特別措置法第九条の四第一項の規定の」と、「第三十七条の十一」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（平成十一年法律第九号）附則第十五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る同法第一条の規定による改正前の租税特別措置法第三十七条の十一」とする。
The provisions then in force continue to govern income from a transfer of shares in the case where an individual has, before the Effective Date, transferred shares in response to a takeover bid prescribed in Article 9-7, paragraph (3) of the Former Act on Special Measures Concerning Taxation relating to a purchase of shares by a resolution prescribed in that paragraph.
個人が、施行日前に旧租税特別措置法第九条の七第三項に規定する決議による株式の買受けに係る同項に規定する公開買付けに応じて行う株式の譲渡をした場合における当該株式の譲渡による所得については、なお従前の例による。
With regard to income from a transfer of shares in the case where an individual has, during the period from the Effective Date until the close of the ordinary general meeting concerning the next account settlement period prescribed in Article 24, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Commercial Code, etc. and Other Matters (Act No. 79 of 2001) of a stock company prescribed in that paragraph, transferred shares in response to a takeover bid prescribed in Article 9-7, paragraph (3) of the Former Act on Special Measures Concerning Taxation relating to a purchase of shares by that stock company by a resolution under Article 3-2, paragraph (4) of the Act on Special Provisions of the Commercial Code concerning Procedures for Cancellation of Shares (Act No. 55 of 1997) prior to its repeal by that Act, the provisions of that paragraph remain in force. In this case, the phrase "Article 37-11" in that paragraph is deemed to be replaced with "Article 37-11 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of 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. 9 of 1999), which remains in force pursuant to the provisions of Article 15, paragraph (2) of the Supplementary Provisions of that Act".
個人が、施行日から商法等の一部を改正する等の法律（平成十三年法律第七十九号）附則第二十四条第一項に規定する株式会社の同項に規定する次期決算期に関する定時総会の終結の時までの間に、当該株式会社の同法による廃止前の株式の消却の手続に関する商法の特例に関する法律（平成九年法律第五十五号）第三条の二第四項の決議による株式の買受けに係る旧租税特別措置法第九条の七第三項に規定する公開買付けに応じて行う株式の譲渡をした場合における当該株式の譲渡による所得については、同項の規定は、なおその効力を有する。この場合において、同項中「第三十七条の十一」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（平成十一年法律第九号）附則第十五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る同法第一条の規定による改正前の租税特別措置法第三十七条の十一」とする。
Supplementary Provisions, Article 6Transitional Measures Concerning Special Income Tax Credit Where Experimental Research Expenses Have Increased, etc.
第六条（試験研究費の額が増加した場合等の所得税額の特別控除に関する経過措置）
The provisions of Article 10 of the New Act on Special Measures Concerning Taxation apply to the amount of experimental research expenses prescribed in paragraph (3), item (i) of that Article and the amount of special experimental research expenses prescribed in item (iv) of that paragraph that are included in necessary expenses in calculating the amount of business income of an individual for 2000 and subsequent years, and the provisions then in force continue to govern the amount of experimental research expenses prescribed in Article 10, paragraph (7), item (i) of the Former Act on Special Measures Concerning Taxation that is included in necessary expenses in calculating the amount of business income for 1999 and prior years, assets for basic technology development research prescribed in item (ii) of that paragraph that were put to use for an individual's business on or before March 31, 1999, and the amount of special experimental research expenses prescribed in item (iii) of that paragraph that is included in necessary expenses in calculating the amount of business income for that year and prior years.
新租税特別措置法第十条の規定は、個人の平成十二年以後の各年分の事業所得の金額の計算上必要経費に算入される同条第三項第一号に規定する試験研究費の額及び同項第四号に規定する特別試験研究費の額について適用し、平成十一年以前の各年分の事業所得の金額の計算上必要経費に算入される旧租税特別措置法第十条第七項第一号に規定する試験研究費の額、平成十一年三月三十一日以前に個人の事業の用に供した同項第二号に規定する基盤技術開発研究用資産、同年以前の各年分の事業所得の金額の計算上必要経費に算入される同項第三号に規定する特別試験研究費の額については、なお従前の例による。
With regard to the application of the provisions of Article 28-3, paragraph (11), Article 33-6, paragraph (2), Article 37-3, paragraph (3) (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the New Act on Special Measures Concerning Taxation) and Article 37-9-2, paragraph (5) of the New Act on Special Measures Concerning Taxation concerning the acquisition of the assets for basic technology development research referred to in the preceding paragraph in the case where the provisions of Article 10, paragraphs (2) through (4) of the Former Act on Special Measures Concerning Taxation apply to those assets, the phrase "the provisions of ... through ..." in Article 28-3, paragraph (11) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "the provisions of ... through ..., and of Article 10, paragraphs (2) through (4) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of 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. 9 of 1999) (hereinafter referred to as 'the 1999 Former Act')", and the phrase "the provisions of ... through ..." in Article 33-6, paragraph (2), Article 37-3, paragraph (3) and Article 37-9-2, paragraph (5) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "the provisions of ... through ..., and of Article 10, paragraphs (2) through (4) of the 1999 Former Act".
前項の基盤技術開発研究用資産につき旧租税特別措置法第十条第二項から第四項までの規定の適用がある場合における当該基盤技術開発研究用資産の取得に係る新租税特別措置法第二十八条の三第十一項、第三十三条の六第二項、第三十七条の三第三項（新租税特別措置法第三十七条の五第二項において準用する場合を含む。）及び第三十七条の九の二第五項の規定の適用については、新租税特別措置法第二十八条の三第十一項中「までの規定」とあるのは「まで並びに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（平成十一年法律第九号）第一条の規定による改正前の租税特別措置法（以下「平成十一年旧法」という。）第十条第二項から第四項までの規定」と、新租税特別措置法第三十三条の六第二項、第三十七条の三第三項及び第三十七条の九の二第五項中「までの規定」とあるのは「まで並びに平成十一年旧法第十条第二項から第四項までの規定」とする。
Supplementary Provisions, Article 7Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Equipment for Promoting the Reform of the Energy Supply and Demand Structure Has Been Acquired
第七条（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 equipment for promoting the reform of the energy supply and demand structure 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 equipment for promoting the reform of the energy supply and demand structure 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。