Supplementary Provisions, Article 20Transitional Measures Concerning Special Provisions on Registration and License Tax
第二十条（登録免許税の特例に関する経過措置）
With regard to registration and license tax on registration of preservation of ownership of land for which a transfer without compensation prescribed in Article 76, paragraph (1) of the Former Act on Special Measures Concerning Taxation was received from the State before the Effective Date, the provisions then in force continue to govern.
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譲与を受けた土地の所有権の保存の登記に係る登録免許税については、なお従前の例による。
With regard to registration and license tax on registration of transfer of ownership of land specified in item (ii) of Article 77-4 of the Former Act on Special Measures Concerning Taxation that a person engaged in agriculture prescribed in that Article acquired before the Effective Date through an exchange and consolidation listed in that item, the provisions then in force continue to govern.
施行日前に旧租税特別措置法第七十七条の四に規定する農業を営む者が同条第二号に掲げる交換分合により取得した同号に定め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は、なお従前の例による。
The provisions of Article 78-3, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on registration of transfer of ownership of land or buildings prescribed in that paragraph that a small and medium sized enterprise 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 registration of transfer of ownership of land or buildings prescribed in Article 78-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a small and medium sized enterprise prescribed in that paragraph acquired from a business cooperative, etc. prescribed in that paragraph before the Effective Date.
新租税特別措置法第七十八条の三第二項の規定は、施行日以後に同項に規定す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、施行日前に旧租税特別措置法第七十八条の三第二項に規定す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。
With regard to the matters listed in the items of Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to a certification prescribed in that paragraph (limited to a certification under the provisions of Article 10, paragraph (1) of the Act on Special Measures for the Reconstruction and Improvement of Fisheries (Act No. 43 of 1976)) given during the period from the Effective Date to March 31, 2002, the provisions of that paragraph remain in force. In this case, the phrase "March 31, 2000" in that paragraph is deemed to be replaced with "March 31, 2002", the phrase "through a merger" in item (ii) of that paragraph with "through a merger or a company split", the phrase "or a merger" with "or a merger or a company split", the phrase "amount of capital in excess" with "amount of capital in excess, or the amount of capital in excess of the amount obtained by deducting the amount of capital of the company that carried out a company split immediately after that company split from its amount of capital immediately before that company split", and the phrase "merger" in item (iv) of that paragraph with "merger or company split".
施行日から平成十四年三月三十一日までの間にされる旧租税特別措置法第八十条第一項に規定する認定（漁業再建整備特別措置法（昭和五十一年法律第四十三号）第十条第一項の規定による認定に限る。）に係る旧租税特別措置法第八十条第一項各号に掲げる事項については、同項の規定は、なおその効力を有する。この場合において、同項中「平成十二年三月三十一日」とあるのは「平成十四年三月三十一日」と、同項第二号中「合併による」とあるのは「合併又は分割による」と、「又は合併」とあるのは「又は合併若しくは分割」と、「超える資本の金額」とあるのは「超える資本の金額又は分割をした会社の当該分割の直前における資本の金額から当該分割の直後における資本の金額を控除した金額を超える資本の金額」と、同項第四号中「合併」とあるのは「合併又は分割」とする。
The provisions of Article 80, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on registration of the matters listed in the items of that paragraph pertaining to a certification prescribed in that paragraph given on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on registration of the matters listed in the items of Article 80, paragraph (2) of the Former Act on Special Measures Concerning Taxation pertaining to a certification prescribed in that paragraph given before the Effective Date.
新租税特別措置法第八十条第二項の規定は、施行日以後にされる同項に規定する認定に係る同項各号に掲げる事項についての登記に係る登録免許税について適用し、施行日前にされた旧租税特別措置法第八十条第二項に規定する認定に係る同項各号に掲げる事項について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 83, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on registration of transfer of ownership of land to be used for specified private urban development projects, etc. prescribed in that paragraph that are carried out with a loan of funds prescribed in that paragraph received on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on registration of transfer of ownership of land to be used for specified private urban development projects, etc. prescribed in Article 83, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are carried out with a loan of funds prescribed in that paragraph received before the Effective Date.
新租税特別措置法第八十三条第一項の規定は、施行日以後に同項に規定する資金の貸付けを受けて行う同項に規定する特定の民間都市開発事業等の用に供す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、施行日前に旧租税特別措置法第八十三条第一項に規定する資金の貸付けを受けて行う同項に規定する特定の民間都市開発事業等の用に供す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は、なお従前の例による。
With regard to registration and license tax on registration of transfer of ownership prescribed in Article 84-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation of land or buildings pertaining to railway facilities prescribed in that paragraph that were acquired before the Effective Date, the provisions then in force continue to govern.
施行日前に取得された旧租税特別措置法第八十四条の三第二項に規定する鉄道施設に係る土地又は建物についての同項に規定する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。
Supplementary Provisions, Article 21Transitional Measures Concerning Special Provisions on Liquor Tax
第二十一条（酒税の特例に関する経過措置）
With regard to the liquor tax on mirin prescribed in Article 3, item (vi) of the Liquor Tax Act (Act No. 6 of 1953) and other miscellaneous alcoholic beverages prescribed in Article 4, paragraph (1) of that Act (limited to those listed in Article 22, paragraph (1), item (x), (c), 1. of that Act) whose extract content (meaning the extract content prescribed in Article 3, item (ii) of that Act) is less than 16 degrees (referred to as "mirin, etc." in the following paragraph), which was imposed or should have been imposed before the Effective Date, the provisions then in force continue to govern, except for what is provided for in the following paragraph and paragraph (3).
In the case where, with regard to mirin, etc. shipped out of a liquor manufacturing site before the Effective Date (limited to those for which the amount of liquor tax calculated at the tax rate prescribed in Article 87-3 of the New Act on Special Measures Concerning Taxation (hereinafter referred to as the "tax rate under the new Act" in this Article) would exceed the amount of liquor tax calculated at the tax rate prescribed in Article 22, paragraph (1) of the Liquor Tax Act; hereinafter referred to as "specified mirin, etc." in this Article) that pertain to a notification or approval under Article 28, paragraph (3) of that Act (including as applied mutatis mutandis pursuant to Article 29, paragraph (3) of that Act; the same applies hereinafter in this paragraph) (limited to those for which the day listed in the relevant item of Article 28, paragraph (3) of that Act pertaining to that notification or approval arrives on or after the Effective Date), the documents prescribed in that paragraph have not been submitted by the day listed in the relevant item of Article 28, paragraph (3) of that Act, the tax rate of liquor tax on those specified mirin, etc. is the tax rate under the new Act.
施行日前に酒類の製造場から移出されたみりん等（新租税特別措置法第八十七条の三に規定する税率（以下この条において「新法の税率」という。）により算出した場合の酒税額が酒税法第二十二条第一項に規定する税率により算出した場合の酒税額を超えることとなるものに限る。以下この条において「特定のみりん等」という。）で、同法第二十八条第三項（同法第二十九条第三項において準用する場合を含む。以下この項において同じ。）の届出又は承認に係るもの（当該届出又は承認に係る同法第二十八条第三項各号に掲げる日が施行日以後に到来するものに限る。）について、同法第二十八条第三項各号に掲げる日までに同項に規定する書類が提出されなかった場合における当該特定のみりん等に係る酒税の税率は、新法の税率とする。
If specified mirin, etc. that were taken out of a bonded area (meaning a bonded area prescribed in Article 29 of the Customs Act (Act No. 61 of 1954)) before the Effective Date with exemption from liquor tax under the provisions of the Acts listed in the left-hand column of the following table come to fall under the provisions of the Acts listed in the right-hand column of that table on or after the Effective Date, the tax rate of liquor tax on those specified mirin, etc. is the tax rate under the new Act.
| Provisions on exemption | Provisions on collection of the exempted tax |
| Article 28-3, paragraph (1) of the Liquor Tax Act | Article 28-3, paragraph (6) of that Act |
| Article 11, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955) | Article 11, paragraph (3) of that Act |
| Article 12, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods | Article 12, paragraph (4) of that Act |
| Article 13, paragraph (3) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods | Article 15, paragraph (2), Article 16, paragraph (2) or Article 17, paragraph (4) of the Customs Tariff Act (Act No. 54 of 1910) as applied mutatis mutandis pursuant to Article 13, paragraph (5) of that Act |
| Article 7 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (Act No. 112 of 1952) (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan" (Act No. 149 of 1954)) | Article 8 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan") |
次の表の上欄に掲げる法律の規定により酒税の免除を受けて施行日前に保税地域（関税法（昭和二十九年法律第六十一号）第二十九条に規定する保税地域をいう。）から引き取られた特定のみりん等について、施行日以後に同表の下欄に掲げる法律の規定に該当することとなった場合における当該特定のみりん等に係る酒税の税率は、新法の税率とする。
| 免除の規定 | 追徴の規定 |
| 酒税法第二十八条の三第一項 | 同法第二十八条の三第六項 |
| 輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第十一条第一項 | 同法第十一条第三項 |
| 輸入品に対する内国消費税の徴収等に関する法律第十二条第一項 | 同法第十二条第四項 |
| 輸入品に対する内国消費税の徴収等に関する法律第十三条第三項 | 同法第十三条第五項において準用する関税定率法（明治四十三年法律第五十四号）第十五条第二項、第十六条第二項又は第十七条第四項 |
| 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十七年法律第百十二号）第七条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十九年法律第百四十九号）第四条において準用する場合を含む。） | 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律第八条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。） |
With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date with regard to liquor tax for which the provisions then in force are to continue to govern pursuant to the provisions of paragraph (1), the provisions then in force continue to govern.
Supplementary Provisions, Article 25Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
第二十五条（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 7, paragraph (1) 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 income tax for 2000 and subsequent years, and with regard to income tax for 1999 and earlier years, the provisions then in force continue to govern.
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七条第一項の規定は、平成十二年分以後の所得税について適用し、平成十一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 27Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
第二十七条（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 prescribed in that paragraph acquires on or after the Effective Date from a business cooperative, etc. prescribed in that paragraph, and with regard to registration and license tax on the registration of transfer, carried out before the Effective Date, of ownership of 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 prescribed in that paragraph acquired from a business cooperative, etc. prescribed in that paragraph, the provisions then in force continue to govern.
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。