Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation (hereinafter referred to as "the Effective Date").
この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日（以下「施行日」という。）から施行する。
Supplementary Provisions, Article 27Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第二十七条（租税特別措置法の一部改正に伴う経過措置）
The provisions of Article 9 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 6 (hereinafter referred to as "the New Act on Special Measures Concerning Taxation" in this Article) apply to dividend income prescribed in Article 2, paragraph (1), item (vii) of the New Act on Special Measures Concerning Taxation for each year from 2000 onward, and with regard to dividend income prescribed in Article 2, paragraph (1), item (vii) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 6 (hereinafter referred to as "the Former Act on Special Measures Concerning Taxation" in this Article) for each year up to 1999, the provisions then in force continue to govern.
第六条の規定による改正後の租税特別措置法（以下この条において「新租税特別措置法」という。）第九条の規定は、平成十二年以後の各年分の新租税特別措置法第二条第一項第七号に規定する配当所得について適用し、平成十一年以前の各年分の第六条の規定による改正前の租税特別措置法（以下この条において「旧租税特別措置法」という。）第二条第一項第七号に規定する配当所得については、なお従前の例による。
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 Promptly in Response to Changes in the Economy and Society, etc. in the case where the provisions of the preceding paragraph apply, the phrase "provisions, and" in Article 2, item (iii) of that Act is deemed to be replaced with "provisions,", and the phrase "the provisions of Article 2" with "the provisions of Article 2 and the provisions of Article 27, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on the Securitization of Specified Assets by Special Purpose Companies, etc. (Act No. 97 of 2000)".
前項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第六条の規定の適用については、同法第二条第三号中「規定並びに」とあるのは「規定、」と、「第二条の規定」とあるのは「第二条の規定並びに特定目的会社による特定資産の流動化に関する法律等の一部を改正する法律（平成十二年法律第九十七号）附則第二十七条第一項の規定」とする。
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 the category of a specified foreign subsidiary, etc. prescribed in that paragraph as of the end of a business year ending on or after the Effective Date, and with regard to 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 the category of a specified foreign subsidiary, etc. prescribed in that paragraph as of the end of a business year that ended before the Effective Date, the provisions then in force continue to govern.
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。
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 the category of a specified foreign subsidiary, etc. prescribed in that paragraph as of the end of a business year ending on or after the Effective Date, and with regard to 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 the category of a specified foreign subsidiary, etc. prescribed in that paragraph as of the end of a business year that ended before the Effective Date, the provisions then in force continue to govern.
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。
With regard to corporation tax of a former specific purpose company for business years that ended before the Effective Date, the amount of dividends of profit prescribed in Article 67-14, paragraph (4) of the Former Act on Special Measures Concerning Taxation that a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act; the same applies hereinafter in this paragraph) received before the Effective Date, and capital contributions of assets other than money prescribed in paragraph (5) of that Article that a corporation made before the Effective Date, the provisions then in force continue to govern.
旧特定目的会社の施行日前に終了した事業年度分の法人税並びに法人（法人税法第二条第八号に規定する人格のない社団等を含む。以下この項において同じ。）が施行日前に受けた旧租税特別措置法第六十七条の十四第四項に規定する利益の配当の額及び法人が施行日前に行った同条第五項に規定する金銭以外の資産の出資については、なお従前の例による。
The provisions of Article 67-15, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax of an investment corporation prescribed in that paragraph for business years ending on or after the Effective Date, and with regard to corporation tax of a securities investment corporation prescribed in Article 67-15, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years that ended before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第六十七条の十五第一項の規定は、同項に規定する投資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、旧租税特別措置法第六十七条の十五第一項に規定する証券投資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。
The provisions of Article 67-15, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 69, paragraph (4) of the Corporation Tax Act) apply to the amount of dividends, etc. prescribed in Article 69, paragraph (4) of the Corporation Tax Act that a domestic corporation receives from a foreign subsidiary prescribed in that paragraph in a business year beginning on or after the Effective Date, and with regard to the amount of those dividends, etc. that a domestic corporation received from that foreign subsidiary in a business year that began before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第六十七条の十五第三項（法人税法第六十九条第四項に係る部分に限る。）の規定は、内国法人が施行日以後に開始する事業年度において法人税法第六十九条第四項に規定する外国子会社から受ける同項に規定する配当等の額について適用し、内国法人が施行日前に開始した事業年度において当該外国子会社から受けた当該配当等の額については、なお従前の例による。
With regard to the registration of transfer of rights to real property accompanying the acquisition of specified assets prescribed in Article 83-7 of the Former Act on Special Measures Concerning Taxation in the case where a former specific purpose company acquires those specified assets by March 31, 2002, the provisions of that Article remain in force. In this case, the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's name before 2001) in that Article is deemed to be replaced with "財務省令" (Order of the Ministry of Finance, under its present name).
旧特定目的会社が平成十四年三月三十一日までに旧租税特別措置法第八十三条の七に規定する特定資産を取得した場合における当該特定資産の取得に伴う不動産の権利の移転の登記については、同条の規定は、なおその効力を有する。この場合において、同条中「大蔵省令」とあるのは、「財務省令」とする。
Supplementary Provisions, Article 64Effect of Dispositions
第六十四条（処分等の効力）
Dispositions, procedures, or other acts carried out pursuant to the provisions of the respective Acts prior to amendment (including orders based on them; the same applies hereinafter in this Article) before this Act (or, for the provisions of the proviso to Article 1 of the Supplementary Provisions, those provisions) comes into effect, for which the respective Acts after amendment contain equivalent provisions, are deemed to have been carried out pursuant to the equivalent provisions of the respective Acts after amendment, except as otherwise provided for in these Supplementary Provisions.
この法律（附則第一条ただし書の規定にあっては、当該規定）の施行前に改正前のそれぞれの法律（これに基づく命令を含む。以下この条において同じ。）の規定によってした処分、手続その他の行為であって、改正後のそれぞれの法律の規定に相当の規定があるものは、この附則に別段の定めがあるものを除き、改正後のそれぞれの法律の相当の規定によってしたものとみなす。
Supplementary Provisions, Article 65Transitional Measures Concerning the Application of Penal Provisions
第六十五条（罰則の適用に関する経過措置）
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act (or, for the provisions of the proviso to Article 1 of the Supplementary Provisions, those provisions) comes into effect and to conduct engaged in after this Act comes into effect in the cases in which prior laws are to continue to govern pursuant to the provisions of these Supplementary Provisions.
この法律（附則第一条ただし書の規定にあっては、当該規定）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
Supplementary Provisions, Article 67Delegation of Other Transitional Measures to Cabinet Order
第六十七条（その他の経過措置の政令への委任）
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。