Supplementary Provisions (Act No. 15 of 2002) — Act on Special Measures Concerning Taxation

37 articles

Supplementary Provisions

附　則

Supplementary Provisions, Article 1Effective Date

第一条（施行期日）

This Act comes into effect on April 1, 2002; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:

この法律は、平成十四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 provisions of Article 13, paragraphs (3) through (9) and Article 18, paragraph (3) of the Supplementary Provisions: September 1, 2002;

附則第十三条第三項から第九項まで及び第十八条第三項の規定　平成十四年九月一日

the provisions in Article 1 amending Article 37-10, paragraph (2) of the Act on Special Measures Concerning Taxation, the provisions amending Article 37-11, paragraph (1) of that Act, the provisions adding three Articles after Article 37-11-2 of that Act, the provisions amending Article 37-14-2, paragraph (1) of that Act, the provisions amending Article 41-12, paragraph (23) of that Act and the provisions amending Article 42-3 of that Act, and the provisions of Article 13, paragraphs (1) and (2), Article 14, Article 15 and Article 18, paragraph (2) of the Supplementary Provisions: January 1, 2003;

第一条中租税特別措置法第三十七条の十第二項の改正規定、同法第三十七条の十一第一項の改正規定、同法第三十七条の十一の二の次に三条を加える改正規定、同法第三十七条の十四の二第一項の改正規定、同法第四十一条の十二第二十三項の改正規定及び同法第四十二条の三の改正規定並びに附則第十三条第一項及び第二項、第十四条、第十五条並びに第十八条第二項の規定　平成十五年一月一日

the following provisions: January 1, 2006.

次に掲げる規定　平成十八年一月一日

the provisions in Article 1 amending the heading of Article 3-4 of the Act on Special Measures Concerning Taxation (limited to the part replacing "elderly persons, etc." with "persons with a disability or other eligible persons"), the provisions amending paragraph (1) of that Article, the provisions amending paragraph (2) of that Article, the provisions amending the heading of Article 4 of that Act and the provisions amending paragraphs (1) and (3) of that Article, and the provisions of Article 3, paragraphs (1) and (2) of the Supplementary Provisions.

第一条中租税特別措置法第三条の四の見出しの改正規定（「老人等」を「障害者等」に改める部分に限る。）、同条第一項の改正規定、同条第二項の改正規定、同法第四条の見出しの改正規定並びに同条第一項及び第三項の改正規定並びに附則第三条第一項及び第二項の規定

the provisions in Article 1 adding one Article after Article 13-3 of the Act on Special Measures Concerning Taxation, the provisions adding one Article after Article 46-3 of that Act, the provisions amending Article 79, paragraph (1) of that Act (excluding the part replacing "March 31, 2002" with "March 31, 2004") and the provisions amending paragraph (2) of that Article, and the provisions of the second sentence of Article 7, paragraph (9), the second sentence of Article 23, paragraph (13) and Article 33, paragraph (7) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Special Measures for the Reconstruction and Improvement of Fisheries, etc. (Act No. 73 of 2002) comes into effect;

第一条中租税特別措置法第十三条の三の次に一条を加える改正規定、同法第四十六条の三の次に一条を加える改正規定、同法第七十九条第一項の改正規定（「平成十四年三月三十一日」を「平成十六年三月三十一日」に改める部分を除く。）及び同条第二項の改正規定並びに附則第七条第九項後段、第二十三条第十三項後段及び第三十三条第七項の規定　漁業再建整備特別措置法等の一部を改正する法律（平成十四年法律第七十三号）の施行の日

the provisions in Article 1 amending Article 31-2, paragraph (2), items (iii) and (iv) of the Act on Special Measures Concerning Taxation, the provisions amending Article 33 of that Act, the provisions amending Article 34-2, paragraph (2), item (ii) of that Act, the provisions amending Article 64 of that Act, the provisions amending Article 65-4, paragraph (1), item (ii) of that Act and the provisions amending item (xii) of the table in Article 65-7, paragraph (1) of that Act: the date on which the Act Partially Amending the Urban Renewal Act, etc. (Act No. 11 of 2002) comes into effect;

第一条中租税特別措置法第三十一条の二第二項第三号及び第四号の改正規定、同法第三十三条の改正規定、同法第三十四条の二第二項第二号の改正規定、同法第六十四条の改正規定、同法第六十五条の四第一項第二号の改正規定並びに同法第六十五条の七第一項の表の第十二号の改正規定　都市再開発法等の一部を改正する法律（平成十四年法律第十一号）の施行の日

the following provisions: the date on which the Act on the Facilitation, etc. of Reconstruction of Condominiums (Act No. 78 of 2002) comes into effect;

次に掲げる規定　マンションの建替えの円滑化等に関する法律（平成十四年法律第七十八号）の施行の日

the provisions in Article 1 amending Article 31-2 of the Act on Special Measures Concerning Taxation (excluding the part concerning paragraph (2), items (iii) and (iv) of that Article), the provisions adding three paragraphs to Article 33-3 of that Act, the provisions amending Article 33-6 of that Act, the provisions amending Article 34-2 of that Act (excluding the part concerning paragraph (2), item (ii) of that Article and the part concerning item (xiii) of that paragraph), the provisions amending Article 34-3, paragraph (2), items (i) and (ii) of that Act, the provisions amending item (iii) of that paragraph, the provisions amending Article 65 of that Act, the provisions amending Article 65-2 of that Act (excluding the part concerning paragraph (3) of that Article), the provisions amending Article 65-4 of that Act (excluding the part concerning paragraph (1), item (ii) of that Article and the part concerning item (xiii) of that paragraph), the provisions amending Article 65-5 of that Act, the provisions amending Article 65-7, paragraph (15), item (i), (a) of that Act, the provisions amending Article 65-9 of that Act, the provisions amending Article 75 of that Act and the provisions amending Article 97 of that Act, and the provisions of Article 26, paragraphs (1) and (4) and Article 49 of the Supplementary Provisions.

第一条中租税特別措置法第三十一条の二の改正規定（同条第二項第三号及び第四号に係る部分を除く。）、同法第三十三条の三に三項を加える改正規定、同法第三十三条の六の改正規定、同法第三十四条の二の改正規定（同条第二項第二号に係る部分及び同項第十三号に係る部分を除く。）、同法第三十四条の三第二項第一号及び第二号の改正規定、同項第三号の改正規定、同法第六十五条の改正規定、同法第六十五条の二の改正規定（同条第三項に係る部分を除く。）、同法第六十五条の四の改正規定（同条第一項第二号に係る部分及び同項第十三号に係る部分を除く。）、同法第六十五条の五の改正規定、同法第六十五条の七第十五項第一号イの改正規定、同法第六十五条の九の改正規定、同法第七十五条の改正規定並びに同法第九十七条の改正規定並びに附則第二十六条第一項及び第四項並びに第四十九条の規定

the provisions in Article 1 amending Article 33-4 of the Act on Special Measures Concerning Taxation, the provisions amending Article 34-2, paragraph (2), item (xiii) of that Act, the provisions amending Article 65-2, paragraph (3) of that Act and the provisions amending Article 65-4, paragraph (1), item (xiii) of that Act, and the provisions of Article 26, paragraphs (2) and (3) of the Supplementary Provisions: the date on which the Act Partially Amending the Expropriation of Land Act (Act No. 103 of 2001) comes into effect;

第一条中租税特別措置法第三十三条の四の改正規定、同法第三十四条の二第二項第十三号の改正規定、同法第六十五条の二第三項の改正規定及び同法第六十五条の四第一項第十三号の改正規定並びに附則第二十六条第二項及び第三項の規定　土地収用法の一部を改正する法律（平成十三年法律第百三号）の施行の日

the provisions in Article 1 deleting Article 56-3 of the Act on Special Measures Concerning Taxation, the provisions amending Article 56-2 of that Act (excluding the part concerning paragraph (2) of that Article and the part concerning paragraph (8) of that Article), the provisions adding one Article after Article 56 of that Act and the provisions amending Article 84-2, item (i) of that Act: the date on which the Act Partially Amending the Nationwide Shinkansen Railways Construction and Improvement Act (Act No. 64 of 2002) comes into effect;

第一条中租税特別措置法第五十六条の三を削る改正規定、同法第五十六条の二の改正規定（同条第二項に係る部分及び同条第八項に係る部分を除く。）、同法第五十六条の次に一条を加える改正規定及び同法第八十四条の二第一号の改正規定　全国新幹線鉄道整備法の一部を改正する法律（平成十四年法律第六十四号）の施行の日

the provisions in Article 1 amending Article 78-2, paragraph (1) of the Act on Special Measures Concerning Taxation and the provisions amending paragraph (3) of that Article: the date on which the Act Partially Amending the Fishery Industry Cooperative Act, etc. (Act No. 75 of 2002) comes into effect.

第一条中租税特別措置法第七十八条の二第一項の改正規定及び同条第三項の改正規定　水産業協同組合法等の一部を改正する法律（平成十四年法律第七十五号）の施行の日

Supplementary Provisions, Article 2Principle of 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 Article 1 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to income tax for 2002 and subsequent years, and the provisions then in force continue to govern income tax for 2001 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、平成十四年分以後の所得税について適用し、平成十三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 on Small Public Bonds of Persons with a Disability or Other Eligible Persons

第三条（障害者等の少額公債の利子の非課税に関する経過措置）

The provisions of Article 4, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation apply to interest on public bonds prescribed in Article 4, paragraph (1) of the New Act on Special Measures Concerning Taxation that is to be received on or after January 1, 2006 by an individual who has a domicile in Japan and who is a person with a disability or other eligible person prescribed in Article 9-2, paragraph (1) of the Income Tax Act as amended by Article 2 (hereinafter referred to as the "New Income Tax Act") (hereinafter referred to as a "person with a disability or other eligible person" in this Article), and the provisions then in force continue to govern interest on public bonds prescribed in Article 4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") (referred to as "public bonds" in the following paragraph) that is to be received before that date by an individual who has a domicile in Japan and who is an elderly person, etc. prescribed in Article 9-2, paragraph (1) of the Income Tax Act prior to the amendment by Article 2 (hereinafter referred to as the "Former Income Tax Act").

新租税特別措置法第四条第一項から第三項までの規定は、国内に住所を有する個人で第二条の規定による改正後の所得税法（以下「新所得税法」という。）第九条の二第一項に規定する障害者等（以下この条において「障害者等」という。）であるものが平成十八年一月一日以後に支払を受けるべき新租税特別措置法第四条第一項に規定する公債の利子について適用し、国内に住所を有する個人で第二条の規定による改正前の所得税法（以下「旧所得税法」という。）第九条の二第一項に規定する老人等であるものが同日前に支払を受けるべき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。）第四条第一項に規定する公債（次項において「公債」という。）の利子については、なお従前の例による。

In the case where an individual who has a domicile in Japan and who is 65 years of age or older holds public bonds that the individual purchased before January 1, 2006 and that, as of that date, satisfy the requirements prescribed in Article 4 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions listed in Article 1, item (iii), (a) of the Supplementary Provisions (referred to as the "Act on Special Measures Concerning Taxation Before the 2002 Amendment" in the following paragraph) (excluding those for which the document prescribed in Article 10, paragraph (5) of the Former Income Tax Act that was presented, pursuant to the provisions of Article 10, paragraph (2) of the Former Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2002 Amendment, upon the submission of the application for special tax-exempt savings prescribed in Article 10, paragraph (2) of the Former Income Tax Act, and the document prescribed in paragraph (5) of that Article that was presented pursuant to the provisions of that paragraph, fall under the document prescribed in Article 10, paragraph (5) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation pertaining to that individual (referred to as a "paper confirming a disability or similar position" in the following paragraph); hereinafter referred to as "public bonds not confirmed for a person with a disability, etc." in this paragraph and the following paragraph), the provisions then in force continue to govern the part of the interest on those public bonds not confirmed for a person with a disability, etc. that is to be received on or after that date and that corresponds to the interest calculation period that includes that date, which is equivalent to the amount calculated, as provided for by Cabinet Order, as the amount of the interest corresponding to the period from the first day of that interest calculation period to December 31, 2005.

国内に住所を有する個人で年齢六十五歳以上であるものが、平成十八年一月一日前に購入をした公債で同日において附則第一条第三号イに掲げる規定による改正前の租税特別措置法（次項において「改正前措置法」という。）第四条に規定する要件を満たすもの（同条第二項において準用する旧所得税法第十条第二項の規定により同項に規定する特別非課税貯蓄申込書の提出の際に提示した同条第五項に規定する書類及び同項の規定により提示した同項に規定する書類がその者の新租税特別措置法第四条第二項において準用する新所得税法第十条第五項に規定する書類（次項において「障害者等確認書類」という。）に該当しているものを除く。以下この項及び次項において「障害者等未確認公債」という。）を有する場合において、同日以後に支払を受けるべき当該障害者等未確認公債の利子で同日を含む利子の計算期間に対応するもののうち、その利子の計算期間の初日から平成十七年十二月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分については、なお従前の例による。

In the case referred to in the preceding paragraph, if an individual prescribed in that paragraph who falls under the category of a person with a disability or other eligible person has, before January 1, 2006, as provided for by Cabinet Order, presented to the head of the business office or similar place of the selling institution prescribed in Article 4, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2002 Amendment pertaining to the public bonds not confirmed for a person with a disability, etc. the document prescribed in Article 10, paragraph (5) of the Former Income Tax Act as applied mutatis mutandis pursuant to paragraph (2) of that Article (limited to one that falls under a paper confirming a disability or similar position; the same applies hereinafter in this paragraph), and has received confirmation that the individual falls under the category of a person with a disability or other eligible person, those public bonds not confirmed for a person with a disability, etc. are deemed to have been purchased at the business office or similar place of that selling institution by presenting the document prescribed in paragraph (5) of that Article upon the submission of the application for special tax-exempt savings prescribed in paragraph (2) of that Article and the statement of special tax-exempt savings prescribed in paragraph (3) of that Article or the return referred to in paragraph (4) of that Article, and the provisions of Article 4, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation and the preceding paragraph apply.

前項の場合において、同項に規定する個人で障害者等に該当するものが、平成十八年一月一日前に、政令で定めるところにより、障害者等未確認公債に係る改正前措置法第四条第一項に規定する販売機関の営業所等の長に対し同条第二項において準用する旧所得税法第十条第五項に規定する書類（障害者等確認書類に該当するものに限る。以下この項において同じ。）を提示して障害者等に該当することにつき確認を受けた場合には、当該障害者等未確認公債は、同条第二項に規定する特別非課税貯蓄申込書及び同条第三項に規定する特別非課税貯蓄申告書又は同条第四項の申告書の提出の際に同条第五項に規定する書類を提示して当該販売機関の営業所等において購入をしたものとみなして、新租税特別措置法第四条第一項から第三項まで及び前項の規定を適用する。

The necessary particulars concerning the application of the provisions of the preceding three paragraphs are specified by Cabinet Order.

前三項の規定の適用に関し必要な事項は、政令で定める。

Supplementary Provisions, Article 4Transitional Measures Concerning Special Provisions on Taxation on Interest on Collectively Registered Government Bonds

第四条（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 collectively registered government bonds prescribed in paragraph (1) of that Article that is to be received on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and the provisions then in force continue to govern interest on collectively registered government bonds prescribed in Article 5-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that is to be received before the Effective Date.

新租税特別措置法第五条の二の規定は、この法律の施行の日（以下「施行日」という。）以後に支払を受けるべき同条第一項に規定する一括登録国債の利子について適用し、施行日前に支払を受けるべき旧租税特別措置法第五条の二第一項に規定する一括登録国債の利子については、なお従前の例による。

Supplementary Provisions, Article 5Transitional Measures Concerning Special Depreciation or Special Income Tax Credit, etc. Where Energy Supply and Demand Structure Reform Promotion Equipment Is Acquired

第五条（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等に関する経過措置）

The provisions then in force continue to govern depreciable assets listed in Article 10-2, paragraph (1), item (v) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or constructed before the Effective Date.

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第五号に掲げる減価償却資産については、なお従前の例による。

Except in the cases prescribed in the following paragraph and paragraph (4), the provisions then in force continue to govern equipment utilizing electronic devices prescribed in Article 10-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or leased before the Effective Date.

個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十条の三第一項に規定する電子機器利用設備については、次項及び第四項に規定する場合を除き、なお従前の例による。

In the case where an individual prescribed in Article 10-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation has, before the Effective Date, acquired, manufactured or leased equipment utilizing electronic devices prescribed in that paragraph and put it to use for a designated business prescribed in that paragraph conducted by that individual, if the year that includes the day on which it was put to use for that designated business is 2002, the provisions of Article 10-6 of the New Act on Special Measures Concerning Taxation apply by deeming the specified equipment utilizing electronic devices prescribed in that paragraph that the individual acquired or manufactured to be depreciable assets listed in Article 10-6, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation that fall under the specified machinery and equipment, etc. prescribed in that paragraph and that an individual prescribed in that paragraph acquired or manufactured, and the equipment utilizing electronic devices prescribed in Article 10-3, paragraph (4) of the Former Act on Special Measures Concerning Taxation that an individual prescribed in that paragraph leased to be depreciable assets listed in paragraph (1), item (i) of that Article that an individual prescribed in Article 10-6, paragraph (4) of the New Act on Special Measures Concerning Taxation leased, respectively.

旧租税特別措置法第十条の三第一項に規定する個人が、施行日前に、同項に規定する電子機器利用設備を取得若しくは製作又は賃借をして、これを当該個人の営む同項に規定する指定事業の用に供した場合において、当該指定事業の用に供した日の属する年が平成十四年であるときは、当該個人が取得又は製作をした同項に規定する特定電子機器利用設備を新租税特別措置法第十条の六第一項に規定する個人が取得又は製作をした同項に規定する特定機械装置等に該当する同項第一号に掲げる減価償却資産と、旧租税特別措置法第十条の三第四項に規定する個人が賃借をした同項に規定する電子機器利用設備を新租税特別措置法第十条の六第四項に規定する個人が賃借をした同条第一項第一号に掲げる減価償却資産と、それぞれみなして、同条の規定を適用する。

With regard to the application of the provisions of Article 10-6 of the New Act on Special Measures Concerning Taxation in the case where an individual has, in 2002, a carried-over excess of the tax credit limit prescribed in Article 10-3, paragraph (6) of the Former Act on Special Measures Concerning Taxation, the phrase "or maximum lease tax credit" in paragraph (6) of that Article is deemed to be replaced with "or maximum lease tax credit, or the maximum tax credit prescribed in Article 10-3, paragraph (3) or the maximum lease tax credit prescribed in paragraph (4) of that Article of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) (referred to as the '2002 Former Act' in paragraph (9))", the phrase "or paragraph (4)" is deemed to be replaced with "or paragraph (4), or paragraph (3) or (4) of that Article", the phrase "of that paragraph" is deemed to be replaced with "of paragraph (4) or paragraph (4) of that Article", the phrase "year of commencement of use" in paragraph (9) of that Article is deemed to be replaced with "year of commencement of use (where there is a carried-over excess of the tax credit limit prescribed in paragraph (5) pertaining to the maximum tax credit prescribed in Article 10-3, paragraph (3) of the 2002 Former Act or the maximum lease tax credit prescribed in paragraph (4) of that Article, the year of commencement of use prescribed in paragraph (3) or (4) of that Article)", and the phrase "in that paragraph" is deemed to be replaced with "in paragraph (5)".

個人が、平成十四年において旧租税特別措置法第十条の三第六項に規定する繰越税額控除限度超過額を有する場合における新租税特別措置法第十条の六の規定の適用については、同条第六項中「又はリース税額控除限度額」とあるのは「若しくはリース税額控除限度額又は租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）第一条の規定による改正前の租税特別措置法（第九項において「平成十四年旧法」という。）第十条の三第三項に規定する税額控除限度額若しくは同条第四項に規定するリース税額控除限度額」と、「又は第四項」とあるのは「若しくは第四項又は同条第三項若しくは第四項」と、「同項の」とあるのは「第四項又は同条第四項の」と、同条第九項中「供用年」とあるのは「供用年（平成十四年旧法第十条の三第三項に規定する税額控除限度額又は同条第四項に規定するリース税額控除限度額に係る第五項に規定する繰越税額控除限度超過額がある場合には、同条第三項又は第四項に規定する供用年）」と、「同項に」とあるのは「第五項に」とする。

Supplementary Provisions, Article 6Transitional Measures Concerning Special Income Tax Credit Where the Amount of Product Imports Has Increased

第六条（製品輸入額が増加した場合の所得税額の特別控除に関する経過措置）

The provisions then in force continue to govern the increase in the amount of product imports prescribed in Article 10-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to an individual's applicable year prescribed in that paragraph.

個人の旧租税特別措置法第十条の六第一項に規定する適用年に係る同項に規定する製品輸入増加額については、なお従前の例による。

Supplementary Provisions, Article 7Transitional Measures Concerning Depreciation of Individuals

第七条（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 apply to specified equipment, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. (meaning acquisition, or 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 11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to earthquake disaster prevention assets 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 earthquake disaster prevention assets prescribed in Article 11-2, 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の二第一項の規定は、個人が施行日以後に取得等をする同項に規定する地震防災対策用資産について適用し、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の二第一項に規定する地震防災対策用資産については、なお従前の例による。

The provisions of Article 11-3, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to equipment for advanced manufacturing process control, 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 equipment for advanced manufacturing process control, etc. prescribed in Article 11-3, paragraph (2) 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の三第二項の規定は、個人が施行日以後に取得等をする同項に規定する製造過程管理高度化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の三第二項に規定する製造過程管理高度化設備等については、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, 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 specified telecommunications equipment, etc. 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.

新租税特別措置法第十一条の五第一項の規定は、個人が施行日以後に取得等をする同項に規定する特定電気通信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の五第一項に規定する特定電気通信設備等については、なお従前の例による。

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.

新租税特別措置法第十一条の七第一項の規定は、個人が施行日以後に取得等をする同項に規定する再商品化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の七第一項に規定する再商品化設備等については、なお従前の例による。

The provisions of Article 11-8, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to import-related business assets 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 import-related business assets prescribed in Article 11-8, 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の八第一項の規定は、個人が施行日以後に取得等をする同項に規定する輸入関連事業用資産について適用し、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の八第一項に規定する輸入関連事業用資産については、なお従前の例による。

With regard to industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual makes an acquisition, etc. within a district designated as an industrial development district in an underdeveloped region listed in the first column of item (i) of the table in that paragraph (limited to one designated by December 15, 1966), within the period of 40 years from the date of that designation, the provisions of that Article (limited to the part pertaining to that item) remain in force.

個人が旧租税特別措置法第十二条第一項の表の第一号の第一欄に掲げる低開発地域工業開発地区として指定された地区（昭和四十一年十二月十五日までに指定されたものに限る。）内において当該指定の日から四十年以内の期間内に取得等をする同項に規定する工業用機械等については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。

The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (i) and (v) through (vii) 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 (limited to the assets listed in the third column of items (ii) and (vi) through (viii) of the table in that paragraph) for which an individual made an acquisition, etc. before the Effective Date.

新租税特別措置法第十二条第一項（同項の表の第一号及び第五号から第七号までに係る部分に限る。）の規定は、個人が施行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十二条第一項に規定する工業用機械等（同項の表の第二号及び第六号から第八号までの第三欄に掲げる資産に限る。）については、なお従前の例による。

With regard to fishing vessels specified in Article 13-2, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation held by an individual who is a member of a fishery cooperative, etc. referred to in that item that obtained, before the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item, the provisions of that Article (limited to the part pertaining to that item) remain in force. In this case, with regard to the application of the provisions of that Article (limited to the part pertaining to paragraph (1), item (i) of that Article) on or after the date on which the Act Partially Amending the Act on Special Measures for the Reconstruction and Improvement of Fisheries, etc. (Act No. 73 of 2002) comes into effect, the phrase "Article 2, paragraph (1) of the Act on Special Measures for the Reconstruction and Improvement of Fisheries (Act No. 43 of 1976)" in that item is deemed to be replaced with "Article 2, paragraph (1) of the Act on Special Measures for the Reconstruction and Improvement of Fisheries prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures for the Reconstruction and Improvement of Fisheries, etc. (Act No. 73 of 2002) (Act No. 43 of 1976; hereinafter referred to as the 'Former Fisheries Reconstruction Act' in this item)", the phrase "that Act" is deemed to be replaced with "the Former Fisheries Reconstruction Act", and the phrase "Article 5, paragraph (1) of the Act on Special Measures for the Reconstruction and Improvement of Fisheries" is deemed to be replaced with "Article 5, paragraph (1) of the Former Fisheries Reconstruction Act".

施行日前に旧租税特別措置法第十三条の二第一項第一号に規定する中小漁業構造改善計画につき同号の認定を受けた同号の漁業協同組合等の構成員である個人の有する同号に定める漁船については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、漁業再建整備特別措置法等の一部を改正する法律（平成十四年法律第七十三号）の施行の日以後における同条（同項第一号に係る部分に限る。）の規定の適用については、同号中「漁業再建整備特別措置法（昭和五十一年法律第四十三号）第二条第一項」とあるのは「漁業再建整備特別措置法等の一部を改正する法律（平成十四年法律第七十三号）第一条の規定による改正前の漁業再建整備特別措置法（昭和五十一年法律第四十三号。以下この号において「旧漁業再建整備法」という。）第二条第一項」と、「同法」とあるのは「旧漁業再建整備法」と、「漁業再建整備特別措置法第五条第一項」とあるのは「旧漁業再建整備法第五条第一項」とする。

The provisions of Article 13-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (iv)) apply to depreciable assets specified in that item held by an individual referred to in that item who obtains, on or after the Effective Date, the certification prescribed in that item for a joint improvement plan prescribed in that item.

新租税特別措置法第十三条の三第一項（第四号に係る部分に限る。）の規定は、施行日以後に同号に規定する共同改善計画につき同号に規定する認定を受ける同号の個人の有する同号に定める減価償却資産について適用する。

With regard to depreciable assets specified in Article 13-3, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation held by an individual referred to in that item who obtained, before the Effective Date, the certification prescribed in that item for a joint improvement plan prescribed in that item, the provisions of that Article (limited to the part pertaining to that item) remain in force.

施行日前に旧租税特別措置法第十三条の三第一項第四号に規定する共同改善計画につき同号に規定する認定を受けた同号の個人の有する同号に定める減価償却資産については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。

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 builds on or after 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する。

With regard to 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 built before the Effective Date, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force.

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、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。

The provisions of Article 14-2, paragraph (1) 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.

新租税特別措置法第十四条の二第一項の規定は、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特定再開発建築物等について適用する。

With regard to specified redevelopment buildings, etc. prescribed in Article 14-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly constructed before the Effective Date, the provisions of that Article remain in force.

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の二第一項に規定する特定再開発建築物等については、同条の規定は、なおその効力を有する。

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.

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する。

With regard to 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, the provisions of that Article remain in force.

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、同条の規定は、なおその効力を有する。

The provisions of Article 18, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii)) apply to contributions specified in that item that an individual pays on or after the Effective Date.

新租税特別措置法第十八条第一項（第二号に係る部分に限る。）の規定は、個人が施行日以後に支出する同号に定める負担金について適用する。

Supplementary Provisions, Article 8Transitional Measures Concerning Reserves for Programs, etc. of Individuals

第八条（個人のプログラム等準備金に関する経過措置）

The provisions of Article 20-2 of the New Act on Special Measures Concerning Taxation apply to income tax for 2003 and subsequent years, and with regard to income tax for 2002 and prior years, the provisions then in force continue to govern.

新租税特別措置法第二十条の二の規定は、平成十五年分以後の所得税について適用し、平成十四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 9Transitional Measures Concerning Tax Exemption, etc. for Economic Benefits from the Acquisition of Shares through the Exercise of Share Options, etc. Granted to Specified Directors, etc.

第九条（特定の取締役等が受ける新株予約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）

A contract prescribed in Article 29-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that was concluded before the Effective Date and in which the requirements listed in the items of Article 29-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation are stipulated (including, in the case where, through a change to that contract made during the period from the Effective Date to September 30, 2002, the requirement listed in Article 29-2, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation has been stipulated in place of the requirement listed in item (ii) of that paragraph that had been stipulated in that contract, a contract in which that requirement and the requirements listed in the items of Article 29-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding the one listed in item (ii) of that paragraph) are stipulated) is deemed to be a contract referred to in Article 29-2, paragraph (1) of the New Act on Special Measures Concerning Taxation in which the requirements listed in the items of that paragraph are stipulated, and the provisions of that Article apply.

施行日前に締結された新租税特別措置法第二十九条の二第一項に規定する契約で旧租税特別措置法第二十九条の二第一項各号に掲げる要件が定められているもの（施行日から平成十四年九月三十日までの間に行われた当該契約の変更により、当該契約に定められていた同項第二号に掲げる要件に代えて新租税特別措置法第二十九条の二第一項第二号に掲げる要件が定められた場合には、当該要件及び旧租税特別措置法第二十九条の二第一項各号に掲げる要件（同項第二号に掲げるものを除く。）が定められているものを含む。）は、新租税特別措置法第二十九条の二第一項各号に掲げる要件が定められている同項の契約とみなして、同条の規定を適用する。

With regard to the submission of the report prescribed in Article 29-2, paragraph (5) of the Former Act on Special Measures Concerning Taxation in the case where subscription rights for new shares or rights to request the transfer of shares prescribed in that paragraph were granted under a contract based on a grant resolution prescribed in that paragraph that was made before the Effective Date, the provisions then in force continue to govern.

施行日前に行われた旧租税特別措置法第二十九条の二第五項に規定する付与決議に基づく契約により、同項に規定する新株引受権又は株式譲渡請求権の付与があった場合における同項に規定する調書の提出については、なお従前の例による。

Supplementary Provisions, Article 10Transitional Measures Concerning the Special Deduction for Forest Plans Pertaining to Timber Income

第十条（山林所得に係る森林計画特別控除に関する経過措置）

The provisions of Article 30-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to felling or transfer prescribed in that paragraph that an individual carries out on or after the Effective Date, and with regard to felling or transfer prescribed in Article 30-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before the Effective Date, the provisions then in force continue to govern.

新租税特別措置法第三十条の二第一項の規定は、個人が施行日以後に行う同項に規定する伐採又は譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十条の二第一項に規定する伐採又は譲渡については、なお従前の例による。

Supplementary Provisions, Article 11Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals

第十一条（個人の譲渡所得の課税の特例に関する経過措置）

With regard to a transfer of land, etc. prescribed in Article 34-3, paragraph (2), item (vii) of the Former Act on Special Measures Concerning Taxation that an individual carried out before the Effective Date, the provisions then in force continue to govern.

個人が施行日前に行った旧租税特別措置法第三十四条の三第二項第七号に規定する土地等の譲渡については、なお従前の例による。

Supplementary Provisions, Article 12Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. from Shares, etc.

第十二条（株式等に係る譲渡所得等の課税の特例に関する経過措置）

The provisions of Article 37-10, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the parts concerning items (i) and (iii)) apply to income from a transfer, as referred to in paragraph (1) of that Article, of shares, etc. prescribed in paragraph (3) of that Article that an individual carries out on or after the Effective Date.

新租税特別措置法第三十七条の十第三項（第一号及び第三号に係る部分に限る。）の規定は、個人が施行日以後に行う同項に規定する株式等の同条第一項の譲渡による所得について適用する。

With regard to the application of the provisions of Article 37-10, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the parts concerning items (i) and (iii)) in the case where the provisions of Article 6, paragraph (1) or Article 7, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Commercial Code, etc. (Act No. 128 of 2001; referred to as the "Commercial Code, etc. Amendment Act" in this paragraph and Article 16, paragraph (2) of the Supplementary Provisions) apply, the shares prescribed in item (i) of that paragraph are to include subscription rights for new shares for which the provisions then in force continue to govern pursuant to the provisions of Article 6, paragraph (1) of the Supplementary Provisions of the Commercial Code, etc. Amendment Act, or subscription rights for new shares attached to bonds with subscription rights for new shares for which the provisions then in force continue to govern pursuant to the provisions of Article 7, paragraph (1) of the Supplementary Provisions of the Commercial Code, etc. Amendment Act, and the bonds with share options prescribed in Article 37-10, paragraph (3), item (iii) of the New Act on Special Measures Concerning Taxation are to include convertible bonds or bonds with subscription rights for new shares for which the provisions then in force continue to govern pursuant to the provisions of Article 7, paragraph (1) of the Supplementary Provisions of the Commercial Code, etc. Amendment Act.

商法等の一部を改正する法律（平成十三年法律第百二十八号。以下この項及び附則第十六条第二項において「商法等改正法」という。）附則第六条第一項又は第七条第一項の規定の適用がある場合における新租税特別措置法第三十七条の十第三項（第一号及び第三号に係る部分に限る。）の規定の適用については、同項第一号に規定する株式には、商法等改正法附則第六条第一項の規定によりなお従前の例によることとされた新株の引受権又は商法等改正法附則第七条第一項の規定によりなお従前の例によることとされた新株引受権付社債に付された新株の引受権を含むものとし、新租税特別措置法第三十七条の十第三項第三号に規定する新株予約権付社債には、商法等改正法附則第七条第一項の規定によりなお従前の例によることとされた転換社債又は新株引受権付社債を含むものとする。

Supplementary Provisions, Article 13Transitional Measures Concerning Special Provisions on Calculation of Income, etc. Pertaining to Transfer, etc. of Listed Shares, etc. Held in a Specified Account

第十三条（特定口座内保管上場株式等の譲渡等に係る所得計算等の特例に関する経過措置）

The provisions of Article 37-11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to transfers, made on or after January 1, 2003, of listed shares, etc. held in a specified account prescribed in Article 37-11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that pertain to a specified account prescribed in paragraph (3), item (i) of that Article (referred to as a "specified account" in this Article) opened on or after that date.

新租税特別措置法第三十七条の十一の三第一項の規定は、平成十五年一月一日以後に設定される同条第三項第一号に規定する特定口座（以下この条において「特定口座」という。）に係る同日以後の新租税特別措置法第三十七条の十一の三第一項に規定する特定口座内保管上場株式等の譲渡について適用する。

The provisions of Article 37-11-3, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to transfers of listed shares, etc. pertaining to margin transactions prescribed in that paragraph that pertain to settlement as referred to in that paragraph processed on or after January 1, 2003 in a specified account opened on or after that date.

新租税特別措置法第三十七条の十一の三第二項の規定は、平成十五年一月一日以後に設定される特定口座において同日以後に処理される同項の決済に係る同項に規定する信用取引に係る上場株式等の譲渡について適用する。

A resident or a nonresident who has a permanent establishment in Japan, as prescribed in Article 37-11-3, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation, who intends to open a specified account, and a securities company prescribed in that item with which that specified account is to be opened (referred to as a "securities company" in this Article) may, even before January 1, 2003, in the same manner as provided in that item, open an account for the custody of listed shares, etc. or for margin transactions in listed shares, etc. prescribed in that item for which the written notification for opening a specified account prescribed in that item is to be submitted, submit that written notification for opening a specified account, and carry out other necessary acts (excluding the acceptance of listed shares, etc. (meaning listed shares, etc. prescribed in Article 37-11, paragraph (1) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) (excluding acceptance pursuant to the provisions of the following paragraph) and the transfer of custody of margin transactions in listed shares, etc. (meaning margin transactions prescribed in that item; the same applies hereinafter in this Article) (excluding a transfer of custody pursuant to the provisions of paragraph (6))). In this case, the provisions of Articles 37-11-3 through 37-11-5 of the New Act on Special Measures Concerning Taxation apply by deeming the written notification for opening a specified account so submitted to have been submitted on that date, and the account for the custody of listed shares, etc. or for margin transactions in listed shares, etc. so opened that pertains to that written notification for opening a specified account (referred to as a "preparatory account" in this Article) to have been opened on that date, respectively.

特定口座を設定しようとする新租税特別措置法第三十七条の十一の三第三項第一号に規定する居住者又は国内に恒久的施設を有する非居住者及び当該特定口座の設定を受けようとする同号に規定する証券業者（以下この条において「証券業者」という。）は、平成十五年一月一日前においても、同号の規定の例により、同号に規定する特定口座開設届出書を提出しようとする同号に規定する上場株式等の保管の委託又は上場株式等の信用取引に係る口座の設定及び当該特定口座開設届出書の提出その他必要な行為（上場株式等（新租税特別措置法第三十七条の十一第一項に規定する上場株式等をいう。以下この条において同じ。）の受入れ（次項の規定によるものを除く。）及び上場株式等の信用取引（同号に規定する信用取引をいう。以下この条において同じ。）の移管（第六項の規定によるものを除く。）を除く。）をすることができる。この場合において、その提出がされた当該特定口座開設届出書は同日に提出がされたものと、その設定がされた当該特定口座開設届出書に係る当該上場株式等の保管の委託又は上場株式等の信用取引に係る口座（以下この条において「準備口座」という。）は同日に設定がされたものとそれぞれみなして、新租税特別措置法第三十七条の十一の三から第三十七条の十一の五までの規定を適用する。

In a preparatory account to which the provisions of the second sentence of the preceding paragraph apply, listed shares, etc. that the resident or the nonresident who has a permanent establishment in Japan referred to in that paragraph holds on any one day during 2002 after the last business day in 2002 of the securities company that opens that preparatory account, and that are listed in the following items, may be accepted on that day:

前項後段の規定の適用を受ける準備口座においては、当該準備口座を設定する証券業者の平成十四年の最終営業日後の同年中のいずれか一の日において、同項の居住者又は国内に恒久的施設を有する非居住者が同日において有する上場株式等のうち次に掲げるものを受け入れることができるものとする。

listed shares, etc. that were placed in custody, immediately after their acquisition (limited to an acquisition on or after January 1, 1993 that falls under an acquisition through a purchase order placed with that securities company (including intermediation, brokerage or agency for a purchase order) or an acquisition from that securities company), in an account for the custody of securities, other than that preparatory account, of that resident or nonresident who has a permanent establishment in Japan, opened with the securities company that opens that preparatory account (referred to as the "other custody account" in this paragraph) (limited to those that satisfy the requirements specified by Cabinet Order, such as that they have continuously been held in custody in that other custody account since their acquisition; referred to as "specified listed shares, etc." in the following item), and for which a transfer of custody is made from that other custody account as specified by Cabinet Order;

当該準備口座を設定する証券業者に開設されている当該居住者又は国内に恒久的施設を有する非居住者の当該準備口座以外の有価証券の保管の委託に係る口座（以下この項において「他の保管口座」という。）にその取得（平成五年一月一日以後の取得で、当該証券業者への買付けの委託（買付けの委託の媒介、取次ぎ又は代理を含む。）による取得又は当該証券業者からの取得に該当するものに限る。）後直ちに保管の委託がされた上場株式等（その取得後引き続き当該他の保管口座において保管がされていることその他政令で定める要件を満たすものに限る。次号において「特定上場株式等」という。）で当該他の保管口座から政令で定めるところにより移管がされるもの

listed shares, etc. (excluding specified listed shares, etc.) that have continuously been placed in custody since on or before September 30, 2001 in the other custody account of that resident or nonresident who has a permanent establishment in Japan, opened with the securities company that opens that preparatory account, and for which a transfer of custody is made from that other custody account as specified by Cabinet Order.

当該準備口座を設定する証券業者に開設されている当該居住者又は国内に恒久的施設を有する非居住者の他の保管口座に平成十三年九月三十日以前から引き続き保管の委託がされている上場株式等（特定上場株式等を除く。）で当該他の保管口座から政令で定めるところにより移管がされるもの

Listed shares, etc. accepted into a preparatory account pursuant to the provisions of the preceding paragraph are deemed to be listed shares, etc. accepted, in a manner falling under the provisions of Article 37-11-3, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation, on January 1, 2003 in the specified account pertaining to the preparatory account deemed pursuant to the provisions of the second sentence of paragraph (3) to have been opened on that date, and the provisions of paragraph (1) of that Article apply.

前項の規定により準備口座に受け入れた上場株式等は、新租税特別措置法第三十七条の十一の三第三項第一号の規定に該当して、平成十五年一月一日に第三項後段の規定により同日に設定がされたものとみなされた準備口座に係る特定口座において受け入れた上場株式等とみなして、同条第一項の規定を適用する。

In a preparatory account to which the provisions of the second sentence of paragraph (3) apply, on any one day during 2002 after the last business day in 2002 of the securities company that opens that preparatory account, a transfer of custody, as specified by Cabinet Order, may be made from the other margin trading account of margin transactions in listed shares, etc. that are processed in an account for contracts for margin transactions in securities, other than that preparatory account, of that resident or nonresident who has a permanent establishment in Japan, opened with the securities company that opens that preparatory account (referred to as the "other margin trading account" in this paragraph) (limited to those for which the settlement of that margin transaction is to be made on or after January 1, 2003 and that settlement is to be made in the specified account pertaining to that preparatory account deemed pursuant to the provisions of the second sentence of paragraph (3) to have been opened on that date).

第三項後段の規定の適用を受ける準備口座においては、当該準備口座を設定する証券業者の平成十四年の最終営業日後の同年中のいずれか一の日において、当該準備口座を設定する証券業者に開設されている当該居住者又は国内に恒久的施設を有する非居住者の当該準備口座以外の有価証券の信用取引の契約に係る口座（以下この項において「他の信用取引口座」という。）において処理されている上場株式等の信用取引（平成十五年一月一日以後に当該信用取引に係る決済が行われ、かつ、当該決済を第三項後段の規定により同日にその設定がされたものとみなされた当該準備口座に係る特定口座において行うこととされているものに限る。）を当該他の信用取引口座から政令で定めるところにより移管できるものとする。

Margin transactions in listed shares, etc. prescribed in the preceding paragraph whose custody has been transferred to a preparatory account pursuant to the provisions of that paragraph are deemed to be margin transactions commenced, in a manner falling under the provisions of Article 37-11-3, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation, on January 1, 2003 in the specified account pertaining to the preparatory account deemed pursuant to the provisions of the second sentence of paragraph (3) to have been opened on that date, and the provisions of paragraph (2) of that Article apply.

前項の規定により準備口座に移管された同項に規定する上場株式等の信用取引は、新租税特別措置法第三十七条の十一の三第三項第一号の規定に該当して、平成十五年一月一日に第三項後段の規定により同日に設定がされたものとみなされた準備口座に係る特定口座において開始した信用取引とみなして、同条第二項の規定を適用する。

Beyond what is provided for in paragraph (5) and the preceding paragraph, special provisions on the determination of the acquisition cost and the time of acquisition of listed shares, etc. accepted pursuant to the provisions of paragraph (4), special provisions on necessary expenses pertaining to margin transactions in listed shares, etc. whose custody has been transferred pursuant to the provisions of paragraph (6), and other necessary matters concerning the application of the provisions of paragraphs (3), (4) and (6) are specified by Cabinet Order.

第五項及び前項に定めるもののほか、第四項の規定により受け入れた上場株式等の取得価額及び取得の時期の判定に関する特例、第六項の規定により移管された上場株式等の信用取引に係る必要経費の特例その他第三項、第四項及び第六項の規定の適用に関し必要な事項は、政令で定める。

The provisions of Article 37-11-3, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation apply in the case where the written notification for opening a specified account prescribed in paragraph (3), item (i) of that Article is submitted on or after January 1, 2003 (including the case where that written notification for opening a specified account is submitted before that date pursuant to the provisions of paragraph (3)).

新租税特別措置法第三十七条の十一の三第四項及び第五項の規定は、平成十五年一月一日以後に同条第三項第一号に規定する特定口座開設届出書の提出をする場合（第三項の規定により同日前に当該特定口座開設届出書の提出をする場合を含む。）について適用する。

Supplementary Provisions, Article 14Transitional Measures Concerning Special Provisions on Withholding at the Source, etc. on Income, etc. from Transfers of Listed Shares, etc. Held in a Specified Account

第十四条（特定口座内保管上場株式等の譲渡による所得等に対する源泉徴収等の特例に関する経過措置）

The provisions of Article 37-11-4 of the New Act on Special Measures Concerning Taxation apply to the consideration for the transfer of listed shares, etc. held in a specified account prescribed in paragraph (1) of that Article and the amount equivalent to the gain from cash settlement prescribed in that paragraph, which are to be paid on or after January 1, 2003, and to the loss arising from cash settlement prescribed in that paragraph carried out on or after that date.

新租税特別措置法第三十七条の十一の四の規定は、平成十五年一月一日以後に支払うべき同条第一項に規定する特定口座内保管上場株式等の譲渡の対価及び同項に規定する差金決済に係る差益に相当する金額並びに同日以後に行われる同項に規定する差金決済により生じた差損について適用する。

Supplementary Provisions, Article 15Transitional Measures Concerning Income from Transfers of Listed Shares, etc. for Which No Final Return Is Required

第十五条（確定申告を要しない上場株式等の譲渡による所得に関する経過措置）

The provisions of Article 37-11-5 of the New Act on Special Measures Concerning Taxation apply to the amounts listed in the items of paragraph (1) of that Article for 2003 and each subsequent year.

新租税特別措置法第三十七条の十一の五の規定は、平成十五年分以後の各年分の同条第一項各号に掲げる金額について適用する。

Supplementary Provisions, Article 16Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer, etc. of Public and Corporate Bonds, etc.

第十六条（公社債等の譲渡等による所得の課税の特例に関する経過措置）

The provisions of Article 37-15, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i)) apply to income from transfers of public and corporate bonds prescribed in that item carried out on or after the Effective Date.

新租税特別措置法第三十七条の十五第一項（第一号に係る部分に限る。）の規定は、施行日以後に行う同号に規定する公社債の譲渡による所得について適用する。

With regard to the application of the provisions of Article 37-15, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i)) in the case where the provisions of Article 7, paragraph (1) of the Supplementary Provisions of the Commercial Code, etc. Amendment Act apply, the public and corporate bonds prescribed in that item are to include convertible bonds or bonds with subscription rights for new shares for which the provisions then in force continue to govern pursuant to the provisions of Article 7, paragraph (1) of the Supplementary Provisions of the Commercial Code, etc. Amendment Act.

商法等改正法附則第七条第一項の規定の適用がある場合における新租税特別措置法第三十七条の十五第一項（第一号に係る部分に限る。）の規定の適用については、同号に規定する公社債には、商法等改正法附則第七条第一項の規定によりなお従前の例によることとされた転換社債又は新株引受権付社債を含むものとする。

With regard to a transfer of beneficiary certificates of a specified stock investment trust prescribed in Article 37-15, paragraph (3) of the Former Act on Special Measures Concerning Taxation through an exchange prescribed in that paragraph that an individual carried out before the Effective Date, the provisions then in force continue to govern.

個人が施行日前に行った旧租税特別措置法第三十七条の十五第三項に規定する交換による同項に規定する特定株式投資信託の受益証券の譲渡については、なお従前の例による。

Supplementary Provisions, Article 17Transitional Measures Concerning Separate Taxation, etc. on Redemption Gains

第十七条（償還差益に対する分離課税等に関する経過措置）

With regard to redemption gains prescribed in Article 41-12, paragraph (7) of the Former Act on Special Measures Concerning Taxation that are to be received on discount bonds prescribed in that paragraph issued before the Effective Date, the provisions then in force continue to govern.

施行日前に発行された旧租税特別措置法第四十一条の十二第七項に規定する割引債について支払を受けるべき同項に規定する償還差益については、なお従前の例による。

Supplementary Provisions, Article 18Adjustment Between the Transitional Measures, etc. Concerning Special Provisions on Taxation on Capital Gains of Individuals and the Special Provisions on Tax Credit at a Fixed Rate

第十八条（個人の譲渡所得の課税の特例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 Promptly 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 5, 6, 11 or 12 of the Supplementary Provisions 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 5, 6, 11 and 12 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002), and".

附則第五条、第六条、第十一条又は第十二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（平成十四年法律第十五号）附則第五条、第六条、第十一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 6 of the Income Tax and Corporation Tax Burden Reduction Act in the case where the provisions of Article 13, paragraph (1) or (2), Article 14 or Article 15 of the Supplementary Provisions 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 Article 13, paragraphs (1) and (2), Article 14 and Article 15 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002), and".

附則第十三条第一項若しくは第二項、第十四条又は第十五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（平成十四年法律第十五号）附則第十三条第一項及び第二項、第十四条並びに第十五条の規定並びに」とする。

With regard to the application of the provisions of Article 6 of the Income Tax and Corporation Tax Burden Reduction Act in the case where the provisions of Article 13, paragraphs (3) through (9) of the Supplementary Provisions 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 Article 13, paragraphs (3) through (9) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002), and".

附則第十三条第三項から第九項まで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（平成十四年法律第十五号）附則第十三条第三項から第九項までの規定並びに」とする。

Supplementary Provisions, Article 19Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation

第十九条（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, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of 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) commencing on or after the Effective Date, and with regard to corporation tax for business years of a corporation that commenced before the Effective Date, the provisions then in force continue to govern.

新租税特別措置法第三章の規定は、別段の定めがあるものを除くほか、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。以下同じ。）の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始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。

Supplementary Provisions, Article 20Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Energy Supply and Demand Structure Reform Promotion Equipment, etc. Has Been Acquired

第二十条（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）

With regard to depreciable assets listed in Article 42-5, paragraph (1), item (v) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date, the provisions then in force continue to govern.

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第五号に掲げる減価償却資産については、なお従前の例による。

Supplementary Provisions, Article 21Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment Utilizing Electronic Devices Is Acquired, etc.

第二十一条（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）

With regard to equipment utilizing electronic devices prescribed in Article 42-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a small and medium sized enterprise, etc. prescribed in Article 42-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation (referred to as a "small and medium sized enterprise, etc." in this Article) or a specified small and medium sized enterprise, etc. prescribed in Article 42-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation (referred to as a "specified small and medium sized enterprise, etc." in this Article) acquired, manufactured or leased before the Effective Date, except in the cases prescribed in the following paragraph and paragraph (3), the provisions then in force continue to govern.

旧租税特別措置法第四十二条の六第一項に規定する中小企業者等（以下この条において「中小企業者等」という。）又は旧租税特別措置法第四十二条の六第二項に規定する特定中小企業者等（以下この条において「特定中小企業者等」という。）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、次項及び第三項に規定する場合を除き、なお従前の例による。

In the case where a small and medium sized enterprise, etc. or a specified small and medium sized enterprise, etc., before the Effective Date, acquired, manufactured or leased equipment utilizing electronic devices prescribed in Article 42-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation and put it to use in a designated business prescribed in that paragraph that is carried on by that small and medium sized enterprise, etc. or specified small and medium sized enterprise, etc., if the business year that includes the day on which it was put to use in that designated business is the first business year ending on or after the Effective Date, the provisions of Article 42-11 of the New Act on Special Measures Concerning Taxation apply by deeming specified equipment utilizing electronic devices prescribed in that paragraph that a small and medium sized enterprise, etc. acquired or manufactured to be depreciable assets listed in item (i) of Article 42-11, paragraph (1) of the New Act on Special Measures Concerning Taxation that fall under specified machinery and equipment, etc. prescribed in that paragraph acquired or manufactured by a small and medium sized enterprise, etc. prescribed in that paragraph, specified equipment utilizing electronic devices prescribed in Article 42-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a specified small and medium sized enterprise, etc. acquired or manufactured to be depreciable assets listed in paragraph (1), item (i) of Article 42-11 of the New Act on Special Measures Concerning Taxation that fall under specified machinery and equipment, etc. prescribed in paragraph (2) of that Article acquired or manufactured by a specified small and medium sized enterprise, etc. prescribed in that paragraph, and equipment utilizing electronic devices prescribed in Article 42-6, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a small and medium sized enterprise, etc. leased to be depreciable assets listed in paragraph (1), item (i) of Article 42-11 of the New Act on Special Measures Concerning Taxation leased by a small and medium sized enterprise, etc. prescribed in paragraph (3) of that Article, respectively.

中小企業者等又は特定中小企業者等が、施行日前に、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を取得若しくは製作又は賃借をして、これを当該中小企業者等又は特定中小企業者等の営む同項に規定する指定事業の用に供した場合において、当該指定事業の用に供した日を含む事業年度が施行日以後最初に終了する事業年度であるときは、中小企業者等が取得又は製作をした同項に規定する特定電子機器利用設備を新租税特別措置法第四十二条の十一第一項に規定する中小企業者等が取得又は製作をした同項に規定する特定機械装置等に該当する同項第一号に掲げる減価償却資産と、特定中小企業者等が取得又は製作をした旧租税特別措置法第四十二条の六第二項に規定する特定電子機器利用設備を新租税特別措置法第四十二条の十一第二項に規定する特定中小企業者等が取得又は製作をした同項に規定する特定機械装置等に該当する同条第一項第一号に掲げる減価償却資産と、中小企業者等が賃借をした旧租税特別措置法第四十二条の六第三項に規定する電子機器利用設備を新租税特別措置法第四十二条の十一第三項に規定する中小企業者等が賃借をした同条第一項第一号に掲げる減価償却資産と、それぞれみなして、同条の規定を適用する。

With regard to the application of the provisions of Article 42-11 of the New Act on Special Measures Concerning Taxation in the case where a corporation has a carried-over excess of the tax credit limit prescribed in Article 42-6, paragraph (4) of the Former Act on Special Measures Concerning Taxation in any business year ending on or after the Effective Date, in paragraph (5) of that Article, the phrase "or the maximum lease tax credit (of that corporation" is deemed to be replaced with "or the maximum lease tax credit, or the maximum tax credit or the maximum lease tax credit prescribed in Article 42-6, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) (referred to as the "2002 Former Act" in this paragraph and paragraph (10)) (of that corporation"; the phrase ", paragraph (2) or (3)" is deemed to be replaced with ", paragraph (2) or (3), or Article 42-6, paragraph (2) or (3) of the 2002 Former Act"; the phrase "paragraph (2) of that Article" is deemed to be replaced with "Article 68-15, paragraph (2)"; the phrase "the preceding paragraph" is deemed to be replaced with "the preceding paragraph or Article 42-6, paragraph (4) of the 2002 Former Act"; the phrase "paragraph (4) of that Article" is deemed to be replaced with "Article 68-15, paragraph (4)"; and in paragraph (10) of that Article, the phrase ", the business year of commencement of use" is deemed to be replaced with ", the business year of commencement of use (or, if there is a carried-over excess of the tax credit limit prescribed in paragraph (4) pertaining to the maximum tax credit or the maximum lease tax credit prescribed in Article 42-6, paragraph (2) or (3) of the 2002 Former Act, the business year of commencement of use or the business year of commencement of use prescribed in paragraph (2) or (3) of that Article)", and the phrase "in that paragraph" is deemed to be replaced with "in paragraph (4)".

法人が、施行日以後に終了する各事業年度において旧租税特別措置法第四十二条の六第四項に規定する繰越税額控除限度超過額を有する場合における新租税特別措置法第四十二条の十一の規定の適用については、同条第五項中「又はリース税額控除限度額（当該法人の」とあるのは「若しくはリース税額控除限度額又は租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）第一条の規定による改正前の租税特別措置法（以下この項及び第十項において「平成十四年旧法」という。）第四十二条の六第二項若しくは第三項に規定する税額控除限度額若しくはリース税額控除限度額（当該法人の」と、「、第二項又は第三項」とあるのは「、第二項若しくは第三項又は平成十四年旧法第四十二条の六第二項若しくは第三項」と、「同条第二項」とあるのは「第六十八条の十五第二項」と、「前項の」とあるのは「前項又は平成十四年旧法第四十二条の六第四項の」と、「同条第四項」とあるのは「第六十八条の十五第四項」と、同条第十項中「、供用年度」とあるのは「、供用年度（平成十四年旧法第四十二条の六第二項又は第三項に規定する税額控除限度額又はリース税額控除限度額に係る第四項に規定する繰越税額控除限度超過額がある場合には、供用年度又は同条第二項若しくは第三項に規定する供用年度）」と、「同項に」とあるのは「第四項に」とする。

Supplementary Provisions, Article 22Transitional Measures Concerning Special Corporation Tax Credit Where Industrial Machinery, etc. Is Acquired in Free Trade Zones, etc.

第二十二条（自由貿易地域等において工業用機械等を取得した場合の法人税額の特別控除に関する経過措置）

With regard to industrial machinery, etc. prescribed in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed (referred to as "acquisition, etc." in the following paragraph) before the Effective Date, except in the cases prescribed in the following paragraph and paragraph (3), the provisions then in force continue to govern.

法人が施行日前に取得又は製作若しくは建設（次項において「取得等」という。）をした旧租税特別措置法第四十二条の九第一項に規定する工業用機械等については、次項及び第三項に規定する場合を除き、なお従前の例による。

In the case where a corporation, before the Effective Date, carried out the acquisition, etc. of industrial machinery, etc. prescribed in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation within a district prescribed in that paragraph and put it to use for its business within a district prescribed in that paragraph, if the business year that includes the day on which it was put to use for that business is the first business year ending on or after the Effective Date, the provisions of Article 42-9 of the New Act on Special Measures Concerning Taxation apply by deeming the assets listed in the left-hand column of the following table to be the assets listed in the right-hand column of that table, respectively.

depreciable assets listed in the third column of item (i) of the table in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which the acquisition, etc. was carried out within a district listed in the first column of that item	depreciable assets listed in the third column of item (iv) of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation for which the acquisition, etc. was carried out within a district listed in the first column of that item during the period prescribed in that paragraph
depreciable assets listed in the third column of item (ii) of the table in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which the acquisition, etc. was carried out within a district listed in the first column of that item	depreciable assets listed in the third column of item (iii) of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation for which the acquisition, etc. was carried out within a district listed in the first column of that item during the period prescribed in that paragraph
depreciable assets listed in the third column of item (iii) of the table in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which the acquisition, etc. was carried out within a district listed in the first column of that item	depreciable assets listed in the third column of item (ii) of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation for which the acquisition, etc. was carried out within a district listed in the first column of that item during the period prescribed in that paragraph
depreciable assets listed in the third column of item (iv) of the table in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which the acquisition, etc. was carried out within a district listed in the first column of that item	depreciable assets listed in the third column of item (i) of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation for which the acquisition, etc. was carried out within a district listed in the first column of that item during the period prescribed in that paragraph

法人が、施行日前に、旧租税特別措置法第四十二条の九第一項に規定する地区内において同項に規定する工業用機械等を取得等をして、これを同項に規定する地区内において当該法人の事業の用に供した場合において、その事業の用に供した日を含む事業年度が施行日以後最初に終了する事業年度であるときは、次の表の上欄に掲げる資産を同表の下欄に掲げる資産と、それぞれみなして、新租税特別措置法第四十二条の九の規定を適用する。

旧租税特別措置法第四十二条の九第一項の表の第一号の第一欄に掲げる地区内において取得等をした同号の第三欄に掲げる減価償却資産	新租税特別措置法第四十二条の九第一項に規定する期間内に同項の表の第四号の第一欄に掲げる地区内において取得等をした同号の第三欄に掲げる減価償却資産
旧租税特別措置法第四十二条の九第一項の表の第二号の第一欄に掲げる地区内において取得等をした同号の第三欄に掲げる減価償却資産	新租税特別措置法第四十二条の九第一項に規定する期間内に同項の表の第三号の第一欄に掲げる地区内において取得等をした同号の第三欄に掲げる減価償却資産
旧租税特別措置法第四十二条の九第一項の表の第三号の第一欄に掲げる地区内において取得等をした同号の第三欄に掲げる減価償却資産	新租税特別措置法第四十二条の九第一項に規定する期間内に同項の表の第二号の第一欄に掲げる地区内において取得等をした同号の第三欄に掲げる減価償却資産
旧租税特別措置法第四十二条の九第一項の表の第四号の第一欄に掲げる地区内において取得等をした同号の第三欄に掲げる減価償却資産	新租税特別措置法第四十二条の九第一項に規定する期間内に同項の表の第一号の第一欄に掲げる地区内において取得等をした同号の第三欄に掲げる減価償却資産

With regard to the application of the provisions of Article 42-9 of the New Act on Special Measures Concerning Taxation in the case where a corporation has a carried-over excess of the tax credit limit prescribed in Article 42-9, paragraph (2) of the Former Act on Special Measures Concerning Taxation in any business year ending on or after the Effective Date, in paragraph (3) of that Article, the phrase "maximum tax credit" is deemed to be replaced with "maximum tax credit or the maximum tax credit prescribed in Article 42-9, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) (referred to as the "2002 Former Act" in this paragraph and paragraph (6))"; the phrase ", paragraph (1)" is deemed to be replaced with ", paragraph (1) or Article 42-9, paragraph (1) of the 2002 Former Act"; the phrase "paragraph (1) of that Article" is deemed to be replaced with "Article 68-13, paragraph (1)"; the phrase "the preceding paragraph" is deemed to be replaced with "the preceding paragraph or Article 42-9, paragraph (2) of the 2002 Former Act"; the phrase "paragraph (2) of that Article" is deemed to be replaced with "Article 68-13, paragraph (2)"; and in paragraph (6) of that Article, the phrase ", the business year of commencement of use" is deemed to be replaced with ", the business year of commencement of use (or, if there is a carried-over excess of the tax credit limit prescribed in paragraph (2) pertaining to the maximum tax credit prescribed in Article 42-9, paragraph (1) of the 2002 Former Act, the business year of commencement of use prescribed in paragraph (1) of that Article)", and the phrase "in that paragraph" is deemed to be replaced with "in paragraph (2)".

法人が、施行日以後に終了する各事業年度において旧租税特別措置法第四十二条の九第二項に規定する繰越税額控除限度超過額を有する場合における新租税特別措置法第四十二条の九の規定の適用については、同条第三項中「における税額控除限度額」とあるのは「における税額控除限度額又は租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）第一条の規定による改正前の租税特別措置法（以下この項及び第六項において「平成十四年旧法」という。）第四十二条の九第一項に規定する税額控除限度額」と、「、第一項」とあるのは「、第一項又は平成十四年旧法第四十二条の九第一項」と、「同条第一項」とあるのは「第六十八条の十三第一項」と、「前項の」とあるのは「前項又は平成十四年旧法第四十二条の九第二項の」と、「同条第二項」とあるのは「第六十八条の十三第二項」と、同条第六項中「、供用年度」とあるのは「、供用年度（平成十四年旧法第四十二条の九第一項に規定する税額控除限度額に係る第二項に規定する繰越税額控除限度超過額がある場合には、同条第一項に規定する供用年度）」と、「同項に」とあるのは「第二項に」とする。

Supplementary Provisions, Article 23Transitional Measures Concerning Depreciation by Corporations

第二十三条（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 apply to specified equipment, etc. prescribed in that paragraph for which a corporation carries out the acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and with regard to specified equipment, etc. prescribed in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.

新租税特別措置法第四十三条第一項の規定は、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 of Article 44, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to earthquake disaster prevention assets prescribed in that paragraph for which a corporation carries out the acquisition, etc. on or after the Effective Date, and with regard to earthquake disaster prevention assets prescribed in Article 44, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.

新租税特別措置法第四十四条第一項の規定は、法人が施行日以後に取得等をする同項に規定する地震防災対策用資産について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条第一項に規定する地震防災対策用資産については、なお従前の例による。

With regard to specified business assets prescribed in Article 44-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.

法人が施行日前に取得等をした旧租税特別措置法第四十四条の三第一項に規定する特定事業用資産については、なお従前の例による。

The provisions of Article 44-4, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to equipment for advanced manufacturing process control, etc. prescribed in that paragraph for which a corporation carries out the acquisition, etc. on or after the Effective Date, and with regard to equipment for advanced manufacturing process control, etc. prescribed in Article 44-4, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which a corporation carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.

新租税特別措置法第四十四条の四第二項の規定は、法人が施行日以後に取得等をする同項に規定する製造過程管理高度化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四十四条の四第二項に規定する製造過程管理高度化設備等については、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, etc. prescribed in that paragraph for which a corporation carries out the acquisition, etc. on or after the Effective Date, and with regard to specified telecommunications equipment, etc. prescribed in Article 44-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.

新租税特別措置法第四十四条の六第一項の規定は、法人が施行日以後に取得等をする同項に規定する特定電気通信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四十四条の六第一項に規定する特定電気通信設備等については、なお従前の例による。

With regard to depreciable assets listed in the middle column of item (v) or the middle column of item (vi) of the table in Article 44-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.

法人が施行日前に取得等をした旧租税特別措置法第四十四条の七第一項の表の第五号の中欄又は同表の第六号の中欄に掲げる減価償却資産については、なお従前の例による。

With regard to industrial and business facilities prescribed in Article 44-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date, the provisions then in force continue to govern.

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四十四条の八第一項に規定する産業業務施設については、なお従前の例による。

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 carries out the acquisition, etc. on or after the Effective Date, and with regard to recycling equipment, etc. prescribed in Article 44-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.

新租税特別措置法第四十四条の九第一項の規定は、法人が施行日以後に取得等をする同項に規定する再商品化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四十四条の九第一項に規定する再商品化設備等については、なお従前の例による。

The provisions of Article 44-10, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to import-related business assets prescribed in that paragraph for which a corporation carries out the acquisition, etc. on or after the Effective Date, and with regard to import-related business assets prescribed in Article 44-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.

新租税特別措置法第四十四条の十第一項の規定は、法人が施行日以後に取得等をする同項に規定する輸入関連事業用資産について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条の十第一項に規定する輸入関連事業用資産については、なお従前の例による。

With regard to industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation carries out the acquisition, etc., within a district designated as a low-development region industrial development district listed in the first column of item (i) of the table in that paragraph (limited to a district designated by December 15, 1966), during the period within 40 years from the date of that designation, the provisions of that Article (limited to the part concerning that item) remain in force.

法人が旧租税特別措置法第四十五条第一項の表の第一号の第一欄に掲げる低開発地域工業開発地区として指定された地区（昭和四十一年十二月十五日までに指定されたものに限る。）内において当該指定の日から四十年以内の期間内に取得等をする同項に規定する工業用機械等については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。

With regard to the application of the provisions of Articles 52-2 and 52-3 of the New Act on Special Measures Concerning Taxation in the case where the provisions of the preceding paragraph apply, the phrase "or Articles 44-9 through 48" in Article 52-2, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "or Articles 44-9 through 48, or Article 45, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) (limited to the part concerning item (i) of the table in that paragraph), which remains in force pursuant to the provisions of Article 23, paragraph (10) of the Supplementary Provisions of that Act".

前項の規定の適用がある場合における新租税特別措置法第五十二条の二及び第五十二条の三の規定の適用については、新租税特別措置法第五十二条の二第一項中「又は第四十四条の九から第四十八条まで」とあるのは、「若しくは第四十四条の九から第四十八条まで又は租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）附則第二十三条第十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四十五条第一項（同項の表の第一号に係る部分に限る。）」とする。

The provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the parts concerning items (i) and (v) through (vii) of the table in that paragraph) apply to industrial machinery, etc. prescribed in that paragraph for which a corporation carries out the acquisition, etc. on or after the Effective Date, and with regard to industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to the assets listed in the third column of items (ii) and (vi) through (viii) of the table in that paragraph) for which a corporation carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.

新租税特別措置法第四十五条第一項（同項の表の第一号及び第五号から第七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をする同項に規定する工業用機械等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十五条第一項に規定する工業用機械等（同項の表の第二号及び第六号から第八号までの第三欄に掲げる資産に限る。）については、なお従前の例による。

With regard to fishing vessels specified in Article 46, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation that are held by a corporation that is a member of a fishery cooperative, etc. referred to in that item which obtained, before the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item, the provisions of that Article (limited to the part concerning that item) remain in force. In this case, with regard to the application of the provisions of that Article (limited to the part concerning paragraph (1), item (i) of that Article) on or after the date of enforcement of the Act Partially Amending the Act on Special Measures for Fishery Reconstruction and Consolidation, etc. (Act No. 73 of 2002), in that item, the phrase "Article 2, paragraph (1) of the Act on Special Measures for Fishery Reconstruction and Consolidation" is deemed to be replaced with "Article 2, paragraph (1) of the Act on Special Measures for Fishery Reconstruction and Consolidation (Act No. 43 of 1976; referred to as the "Former Fishery Reconstruction Act" in this item) prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures for Fishery Reconstruction and Consolidation, etc. (Act No. 73 of 2002)", the phrase "that Act" is deemed to be replaced with "the Former Fishery Reconstruction Act", and the phrase "Article 5, paragraph (1) of the Act on Special Measures for Fishery Reconstruction and Consolidation" is deemed to be replaced with "Article 5, paragraph (1) of the Former Fishery Reconstruction Act".

施行日前に旧租税特別措置法第四十六条第一項第一号に規定する中小漁業構造改善計画につき同号の認定を受けた同号の漁業協同組合等の構成員である法人の有する同号に定める漁船については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、漁業再建整備特別措置法等の一部を改正する法律（平成十四年法律第七十三号）の施行の日以後における同条（同項第一号に係る部分に限る。）の規定の適用については、同号中「漁業再建整備特別措置法第二条第一項」とあるのは「漁業再建整備特別措置法等の一部を改正する法律（平成十四年法律第七十三号）第一条の規定による改正前の漁業再建整備特別措置法（昭和五十一年法律第四十三号。以下この号において「旧漁業再建整備法」という。）第二条第一項」と、「同法」とあるのは「旧漁業再建整備法」と、「漁業再建整備特別措置法第五条第一項」とあるのは「旧漁業再建整備法第五条第一項」とする。

The provisions of Article 46-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iii)) apply to depreciable assets specified in that item that are held by a corporation referred to in that item which obtains, on or after the Effective Date, the certification prescribed in that item for a joint improvement plan prescribed in that item.

新租税特別措置法第四十六条の三第一項（第三号に係る部分に限る。）の規定は、施行日以後に同号に規定する共同改善計画につき同号に規定する認定を受ける同号の法人の有する同号に定める減価償却資産について適用する。

With regard to depreciable assets specified in Article 46-3, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation that are held by a corporation referred to in that item which obtained, before the Effective Date, the certification prescribed in that item for a joint improvement plan prescribed in that item, the provisions of that Article (limited to the part concerning that item) remain in force.

施行日前に旧租税特別措置法第四十六条の三第一項第三号に規定する共同改善計画につき同号に規定する認定を受けた同号の法人の有する同号に定める減価償却資産については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。

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.

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する。

With regard to 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, the provisions of that Article (limited to the part concerning that paragraph) remain in force. In this case, in paragraph (2) of that Article, the phrase "the provisions of the preceding paragraph" is deemed to be replaced with "the provisions of the preceding paragraph (or, in the case where the business year of the merged corporation, splitting corporation or corporation making a capital contribution in kind pertaining to that qualified merger, qualified company split or qualified capital contribution in kind (referred to as a "qualified merger, etc." in this paragraph) that includes the date of that qualified merger, etc. (or, for a qualified merger or qualified company split by split-off, the day preceding the date of that qualified merger or qualified company split by split-off) falls under a consolidated business year (referred to as the "case of succession from a consolidated corporation" in this paragraph), the provisions of Article 68-34, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by Article 3 of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 79 of 2002), as replaced pursuant to the provisions of Article 28, paragraph (4) of the Supplementary Provisions of that Act)", the phrase "good-quality rental housing that is receiving" is deemed to be replaced with "good-quality rental housing that is receiving (or, in the case of succession from a consolidated corporation, good-quality rental housing prescribed in paragraph (1) of that Article)", the phrase "the date of commencement of use referred to in that paragraph" is deemed to be replaced with "the date of commencement of use referred to in the preceding paragraph", and the phrase "period of use" is deemed to be replaced with "period of use (or, in the case of succession from a consolidated corporation, the period of use prescribed in paragraph (1) of that Article)".

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、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第二項中「前項の規定」とあるのは「前項の規定（当該適格合併、適格分割又は適格現物出資（以下この項において「適格合併等」という。）に係る被合併法人、分割法人又は現物出資法人の当該適格合併等の日（適格合併又は適格分割型分割にあつては、当該適格合併又は適格分割型分割の日の前日）を含む事業年度が連結事業年度に該当する場合（以下この項において「連結法人から引継ぎを受けた場合」という。）には、法人税法等の一部を改正する法律（平成十四年法律第七十九号）附則第二十八条第四項の規定により読み替えられた同法第三条の規定による改正後の租税特別措置法第六十八条の三十四第一項の規定）」と、「受けている優良賃貸住宅」とあるのは「受けている優良賃貸住宅（連結法人から引継ぎを受けた場合には、同条第一項に規定する優良賃貸住宅）」と、「同項の供用日」とあるのは「前項の供用日」と、「供用期間」とあるのは「供用期間（連結法人から引継ぎを受けた場合には、同条第一項に規定する供用期間）」とする。

The provisions of Article 47-2, paragraph (1) 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.

新租税特別措置法第四十七条の二第一項の規定は、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特定再開発建築物等について適用する。

With regard to specified redevelopment buildings, etc. prescribed in Article 47-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly constructed before the Effective Date, the provisions of that Article remain in force. In this case, in paragraph (2) of that Article, the phrase "the provisions of the preceding paragraph" is deemed to be replaced with "the provisions of the preceding paragraph (or, in the case where the business year of the merged corporation, splitting corporation or corporation making a capital contribution in kind pertaining to that qualified merger, qualified company split or qualified capital contribution in kind that includes the day preceding the date of that qualified merger or qualified company split by split-off or the date of that qualified company split by spin-off or qualified capital contribution in kind falls under a consolidated business year (referred to as the "case of succession from a consolidated corporation" in this paragraph), the provisions of Article 68-35, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by Article 3 of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 79 of 2002), as replaced pursuant to the provisions of Article 28, paragraph (5) of the Supplementary Provisions of that Act)", the phrase "specified redevelopment buildings, etc. that are receiving" is deemed to be replaced with "specified redevelopment buildings, etc. that are receiving (or, in the case of succession from a consolidated corporation, specified redevelopment buildings, etc. prescribed in paragraph (1) of that Article)", the phrase "the date of commencement of use referred to in that paragraph" is deemed to be replaced with "the date of commencement of use referred to in the preceding paragraph", and the phrase "period of use" is deemed to be replaced with "period of use (or, in the case of succession from a consolidated corporation, the period of use prescribed in paragraph (1) of that Article)".

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の二第一項に規定する特定再開発建築物等については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「前項の規定」とあるのは「前項の規定（当該適格合併、適格分割又は適格現物出資に係る被合併法人、分割法人又は現物出資法人の当該適格合併若しくは適格分割型分割の日の前日又は当該適格分社型分割若しくは適格現物出資の日を含む事業年度が連結事業年度に該当する場合（以下この項において「連結法人から引継ぎを受けた場合」という。）には、法人税法等の一部を改正する法律（平成十四年法律第七十九号）附則第二十八条第五項の規定により読み替えられた同法第三条の規定による改正後の租税特別措置法第六十八条の三十五第一項の規定）」と、「受けている特定再開発建築物等」とあるのは「受けている特定再開発建築物等（連結法人から引継ぎを受けた場合には、同条第一項に規定する特定再開発建築物等）」と、「同項の供用日」とあるのは「前項の供用日」と、「供用期間」とあるのは「供用期間（連結法人から引継ぎを受けた場合には、同条第一項に規定する供用期間）」とする。

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.

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する。

With regard to 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, the provisions of that Article remain in force. In this case, in paragraph (2) of that Article, the phrase "the provisions of the preceding paragraph" is deemed to be replaced with "the provisions of the preceding paragraph (or, in the case where the business year of the merged corporation, splitting corporation or corporation making a capital contribution in kind pertaining to that qualified merger, qualified company split or qualified capital contribution in kind that includes the day preceding the date of that qualified merger or qualified company split by split-off or the date of that qualified company split by spin-off or qualified capital contribution in kind falls under a consolidated business year (referred to as the "case of succession from a consolidated corporation" in this paragraph), the provisions of Article 68-36, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by Article 3 of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 79 of 2002), as replaced pursuant to the provisions of Article 28, paragraph (6) of the Supplementary Provisions of that Act)", the phrase "warehouse buildings, etc. that are receiving" is deemed to be replaced with "warehouse buildings, etc. that are receiving (or, in the case of succession from a consolidated corporation, warehouse buildings, etc. prescribed in paragraph (1) of that Article)", the phrase "the date of commencement of use referred to in that paragraph" is deemed to be replaced with "the date of commencement of use referred to in the preceding paragraph", and the phrase "period of use" is deemed to be replaced with "period of use (or, in the case of succession from a consolidated corporation, the period of use prescribed in paragraph (1) of that Article)".

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、同条の規定は、なおその効力を有する。この場合において、同条第二項中「前項の規定」とあるのは「前項の規定（当該適格合併、適格分割又は適格現物出資に係る被合併法人、分割法人又は現物出資法人の当該適格合併若しくは適格分割型分割の日の前日又は当該適格分社型分割若しくは適格現物出資の日を含む事業年度が連結事業年度に該当する場合（以下この項において「連結法人から引継ぎを受けた場合」という。）には、法人税法等の一部を改正する法律（平成十四年法律第七十九号）附則第二十八条第六項の規定により読み替えられた同法第三条の規定による改正後の租税特別措置法第六十八条の三十六第一項の規定）」と、「受けている倉庫用建物等」とあるのは「受けている倉庫用建物等（連結法人から引継ぎを受けた場合には、同条第一項に規定する倉庫用建物等）」と、「同項の供用日」とあるのは「前項の供用日」と、「供用期間」とあるのは「供用期間（連結法人から引継ぎを受けた場合には、同条第一項に規定する供用期間）」とする。

With regard to the application of the provisions of Articles 52-2 and 52-3 of the New Act on Special Measures Concerning Taxation in the case where the provisions of paragraphs (13), (15), (17) and (19) and the preceding paragraph apply, the phrase "or Articles 44-4 through 48" in Article 52-2, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "or Articles 44-4 through 48, or Article 46 (limited to the part concerning paragraph (1), item (i)), Article 46-3 (limited to the part concerning paragraph (1), item (iii)), Article 47 (limited to the part concerning paragraph (1)), Article 47-2 or Article 48 of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002), which remain in force pursuant to the provisions of Article 23, paragraph (13), (15), (17), (19) or (21) of the Supplementary Provisions of that Act".

第十三項、第十五項、第十七項、第十九項及び前項の規定の適用がある場合における新租税特別措置法第五十二条の二及び第五十二条の三の規定の適用については、新租税特別措置法第五十二条の二第一項中「又は第四十四条の四から第四十八条まで」とあるのは、「若しくは第四十四条の四から第四十八条まで又は租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）附則第二十三条第十三項、第十五項、第十七項、第十九項若しくは第二十一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四十六条（第一項第一号に係る部分に限る。）、第四十六条の三（第一項第三号に係る部分に限る。）、第四十七条（第一項に係る部分に限る。）、第四十七条の二若しくは第四十八条」とする。

The provisions of Article 50, paragraph (1) of the New Act on Special Measures Concerning Taxation apply in the case where a corporation pays planting expenses prescribed in that paragraph on or after the Effective Date, and with regard to the case where a corporation paid planting expenses prescribed in Article 50, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date, the provisions then in force continue to govern.

新租税特別措置法第五十条第一項の規定は、法人が施行日以後に同項に規定する植林費を支出する場合について適用し、法人が施行日前に旧租税特別措置法第五十条第一項に規定する植林費を支出した場合については、なお従前の例による。

The provisions of Article 52, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii)) apply to contributions specified in that item that a corporation pays on or after the Effective Date.

新租税特別措置法第五十二条第一項（第二号に係る部分に限る。）の規定は、法人が施行日以後に支出する同号に定める負担金について適用する。

Supplementary Provisions, Article 24Transitional Measures Concerning Reserves of Corporations

第二十四条（法人の準備金に関する経過措置）

With regard to the amount of the reserve for losses on overseas investment, etc. that was included in deductible expenses in calculating the amount of income for the business year immediately preceding the first business year commencing on or after the Effective Date of a corporation prescribed in Article 55-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions of that Article remain in force.

旧租税特別措置法第五十五条の二第一項に規定する法人の施行日以後最初に開始する事業年度の直前の事業年度において所得の金額の計算上損金の額に算入された海外投資等損失準備金の金額については、同条の規定は、なおその効力を有する。

With regard to the amount of the reserve for losses on investments in start-up small and medium sized enterprises that was included in deductible expenses in calculating the amount of income pursuant to the provisions of Article 55-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation in each business year commencing before the Effective Date of an investment and development company prescribed in that paragraph (referred to as an "investment and development company" in the following paragraph), the provisions of that Article remain in force. In this case, in paragraph (2) of that Article, the phrase ", 'Article 55-4, paragraph (3)'" is deemed to be replaced with "'Article 55-4, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002), which remains in force pursuant to the provisions of Article 24, paragraph (2) of the Supplementary Provisions of that Act', the phrase 'paragraph (4) of that Article' is deemed to be replaced with 'Article 29, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 79 of 2002)', and the phrase 'paragraph (3) of that Article' is deemed to be replaced with 'Article 29, paragraph (3) of the Supplementary Provisions of that Act'"; in paragraph (3), item (v) of that Article, the phrase "the following paragraph" is deemed to be replaced with "the following paragraph and Article 24, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002)"; and in paragraph (4) of that Article, the phrase "the business year that includes the day preceding" is deemed to be replaced with "the business year that includes the day preceding (or, if the business year that includes the day preceding the day on which two years have elapsed from the date of commencement of that business year (referred to as the 'date two years have passed' in this paragraph) falls under a consolidated business year, the business year that includes the day preceding the date of commencement of the consolidated business year that first commences during the period from the day following the date of commencement of that business year to the date two years have passed)".

旧租税特別措置法第五十五条の四第一項に規定する投資育成会社（次項において「投資育成会社」という。）の施行日前に開始した各事業年度において同項の規定により所得の金額の計算上損金の額に算入された創業中小企業投資損失準備金の金額については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「、「第五十五条の四第三項」」とあるのは「「租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）附則第二十四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五十五条の四第三項」と、「同条第四項」とあるのは「法人税法等の一部を改正する法律（平成十四年法律第七十九号）附則第二十九条第四項」と、「同条第三項」とあるのは「同法附則第二十九条第三項」」と、同条第三項第五号中「次項」とあるのは「次項並びに租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）附則第二十四条第三項」と、同条第四項中「前日を含む事業年度」とあるのは「前日を含む事業年度（当該事業年度開始の日以後二年を経過した日の前日（以下この項において「二年経過日」という。）を含む事業年度が連結事業年度に該当する場合には、当該事業年度開始の日の翌日から二年経過日までの間に最初に開始した連結事業年度開始の日の前日を含む事業年度）」とする。

If an investment and development company that has accumulated the reserve for losses on investments in start-up small and medium sized enterprises referred to in Article 55-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation, which remains in force pursuant to the provisions of the preceding paragraph, is not a person who may file a tax return, etc. for that business year using a blue return in the case where that business year does not fall under a consolidated business year and the business year that includes the day preceding the date of commencement of that business year fell under a consolidated business year (including the case where it has ceased to be a person who may file a tax return, etc. for that business year using a blue return because its approval for filing blue returns has been revoked or because it has submitted a written notification to the effect that it will discontinue filing returns using blue returns), the reserve for losses on investments in start-up small and medium sized enterprises as of the end of that business year is included in gross profit in calculating the amount of income for that business year. In this case, the provisions of the preceding paragraph do not apply.

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五十五条の四第一項の創業中小企業投資損失準備金を積み立てている投資育成会社が、当該事業年度が連結事業年度に該当しない場合で、かつ、当該事業年度開始の日の前日を含む事業年度が連結事業年度に該当していた場合において、当該事業年度の確定申告書等を青色申告書により提出できる者でないとき（青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をしたことにより、当該事業年度の確定申告書等を青色申告書により提出できる者でないこととなった場合を含む。）は、当該事業年度終了の日における創業中小企業投資損失準備金は、当該事業年度の所得の金額の計算上、益金の額に算入する。この場合においては、前項の規定は、適用しない。

The provisions of Article 57-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after July 1, 2002.

新租税特別措置法第五十七条の二の規定は、法人の平成十四年七月一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 25Transitional Measures Concerning the Special Deduction of Income of Certified Corporations in Okinawa

第二十五条（沖縄の認定法人の所得の特別控除に関する経過措置）

The provisions of Article 59, paragraphs (1) and (5) 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.

新租税特別措置法第五十九条第一項及び第五項の規定は、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する。

Supplementary Provisions, Article 26Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets by Corporations

第二十六条（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), item (vi) and paragraph (8) of the New Act on Special Measures Concerning Taxation apply to assets that a corporation acquires through a replotting disposition, etc. prescribed in paragraph (1) of that Article on or after the date of enforcement of the Act on Facilitation, etc. of Reconstruction of Condominiums.

新租税特別措置法第六十五条第一項第六号及び第八項の規定は、法人がマンションの建替えの円滑化等に関する法律の施行の日以後に同条第一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 65-2, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation apply to corporation tax on the transfer of assets through expropriation or replotting, etc. prescribed in paragraph (1) of that Article that a corporation carries out on or after the date of enforcement of the Act Partially Amending the Expropriation of Land Act (Act No. 103 of 2001; referred to as the "Expropriation of Land Act Amendment Act" in the following paragraph).

新租税特別措置法第六十五条の二第三項第一号の規定は、法人が土地収用法の一部を改正する法律（平成十三年法律第百三号。次項において「土地収用法改正法」という。）の施行の日以後に行う同条第一項に規定する収用換地等による資産の譲渡に係る法人税について適用する。

The provisions of Article 65-4, paragraph (1), item (xiii) of the New Act on Special Measures Concerning Taxation apply to corporation tax on a transfer of land, etc. prescribed in that paragraph that a corporation carries out on or after the date of enforcement of the Expropriation of Land Act Amendment Act.

新租税特別措置法第六十五条の四第一項第十三号の規定は、法人が土地収用法改正法の施行の日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。

The provisions of Article 65-4, paragraph (1), item (xxiii) of the New Act on Special Measures Concerning Taxation apply to corporation tax on a transfer of land, etc. prescribed in that paragraph that a corporation carries out on or after the date of enforcement of the Act on Facilitation, etc. of Reconstruction of Condominiums.

新租税特別措置法第六十五条の四第一項第二十三号の規定は、法人がマンションの建替えの円滑化等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係る法人税について適用する。

Supplementary Provisions, Article 27Transitional Measures Concerning Special Provisions on Taxation on Transactions with Foreign Affiliates

第二十七条（国外関連者との取引に係る課税の特例に関する経過措置）

The provisions of Article 66-4, paragraph (16), item (ii) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the date specified in that item arrives on or after the Effective Date, and with regard to the period during which an assessment and determination prescribed in that paragraph may be made for corporation tax for which the date specified in Article 66-4, paragraph (16), item (ii) of the Former Act on Special Measures Concerning Taxation arrived 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四第十六項第二号の規定は、施行日以後に同号に定める日が到来する法人税について適用し、施行日前に旧租税特別措置法第六十六条の四第十六項第二号に定める日が到来した法人税に係る同項に規定する賦課決定をすることができる期間については、なお従前の例による。

Supplementary Provisions, Article 28Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.

第二十八条（鉱工業技術研究組合等の所得計算の特例に関する経過措置）

The provisions of Article 66-10, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii)) apply to fixed assets specified in that item that a corporation listed in that item acquires or manufactures on or after the Effective Date.

新租税特別措置法第六十六条の十第一項（第二号に係る部分に限る。）の規定は、同号に掲げる法人が施行日以後に取得又は製作をする同号に定める固定資産について適用する。

Supplementary Provisions, Article 29Transitional Measures Concerning Non-Application of Refunds by Carryback of Losses

第二十九条（欠損金の繰戻しによる還付の不適用に関する経過措置）

The provisions of Article 66-14, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii)) apply to the amount of loss prescribed in that paragraph incurred in a business year of a corporation ending on or after the Effective Date.

新租税特別措置法第六十六条の十四第一項（第二号に係る部分に限る。）の規定は、法人の施行日以後に終了する事業年度において生じた同項に規定する欠損金額について適用する。

Supplementary Provisions, Article 30Transitional Measures Concerning Special Provisions on Taxation in the Case of Exchange of Beneficiary Certificates of Specified Stock Investment Trusts

第三十条（特定株式投資信託の受益証券を交換した場合の課税の特例に関する経過措置）

With regard to corporation tax on a transfer of beneficiary certificates of a specified stock investment trust prescribed in Article 67-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation through an exchange prescribed in that paragraph that a corporation carried out before the Effective Date, the provisions then in force continue to govern.

法人が施行日前に行った旧租税特別措置法第六十七条の五第一項に規定する交換による同項に規定する特定株式投資信託の受益証券の譲渡に係る法人税については、なお従前の例による。

Supplementary Provisions, Article 31Transitional Measures Concerning Special Provisions on Taxation on Transactions with Foreign Affiliates Pertaining to Specified Trusts

第三十一条（特定信託に係る国外関連者との取引に係る課税の特例に関する経過措置）

The provisions of Article 68-3-5, paragraph (15), item (ii) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the date specified in that item arrives on or after the Effective Date, and with regard to the period during which an assessment and determination prescribed in that paragraph may be made for corporation tax for which the date specified in Article 68-3-5, paragraph (15), item (ii) of the Former Act on Special Measures Concerning Taxation arrived before the Effective Date, the provisions then in force continue to govern.

新租税特別措置法第六十八条の三の五第十五項第二号の規定は、施行日以後に同号に定める日が到来する法人税について適用し、施行日前に旧租税特別措置法第六十八条の三の五第十五項第二号に定める日が到来した法人税に係る同項に規定する賦課決定をすることができる期間については、なお従前の例による。

Supplementary Provisions, Article 32Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax

第三十二条（相続税及び贈与税の特例に関する経過措置）

The provisions of Articles 69-4 and 69-5 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on special eligible residential land, etc. prescribed in Article 69-4, paragraph (1) of the New Act on Special Measures Concerning Taxation and specified business assets prescribed in Article 69-5, paragraph (2), item (vi) of the New Act on Special Measures Concerning Taxation acquired by inheritance or bequest (including a gift that becomes effective upon the death of the donor; the same applies hereinafter in this Article) on or after January 1, 2002.

新租税特別措置法第六十九条の四及び第六十九条の五の規定は、平成十四年一月一日以後に相続又は遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下この条において同じ。）により取得した新租税特別措置法第六十九条の四第一項に規定する特例対象宅地等及び新租税特別措置法第六十九条の五第二項第六号に規定する特定事業用資産に係る相続税について適用する。

In the case referred to in the preceding paragraph, with regard to the application of the provisions of Articles 69-4 and 69-5 of the New Act on Special Measures Concerning Taxation when specified business assets prescribed in Article 69-5, paragraph (2), item (vi) of the New Act on Special Measures Concerning Taxation have been acquired by inheritance or bequest during the period from January 1, 2002 to March 31, 2002, in paragraph (2), item (iv) of that Article, the phrase "certification by the mayor of the municipality (or, in the case where the provisions of Article 19 of that Act apply, the person specified in the relevant item of paragraph (1) of that Article according to the category of cases listed in those items) under the provisions of Article 11, paragraph (4) of the Forest Act (including as applied mutatis mutandis pursuant to Article 12, paragraph (3) of that Act and as applied mutatis mutandis pursuant to Article 12, paragraph (3) of the Forest Act as applied with the replacement of terms pursuant to the provisions of Article 10, paragraph (2) of the Act on Special Measures concerning Assurance of Stable Supply of Timber)" is deemed to be replaced with "certification by the mayor of the municipality prescribed in Article 30-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002)", and the phrase "forest operation plan prescribed in Article 11, paragraph (1) of that Act (excluding one specified by Order of the Ministry of Finance as a plan for implementing forest operations by public-benefit function prescribed in paragraph (4), item (ii), (b) of that Article, and one whose certification has been revoked pursuant to the provisions of Article 16 of that Act or Article 10, paragraph (3) of the Act on Special Measures concerning Assurance of Stable Supply of Timber;" is deemed to be replaced with "forest operation plan prescribed in that paragraph (".

前項の場合において、平成十四年一月一日から平成十四年三月三十一日までの間に新租税特別措置法第六十九条の五第二項第六号に規定する特定事業用資産を相続又は遺贈により取得したときにおける新租税特別措置法第六十九条の四及び第六十九条の五の規定の適用については、同条第二項第四号中「森林法第十一条第四項（同法第十二条第三項において準用する場合及び木材の安定供給の確保に関する特別措置法第十条第二項の規定により読み替えて適用される森林法第十二条第三項において準用する場合を含む。）の規定による市町村の長（同法第十九条の規定の適用がある場合には、同条第一項各号に掲げる場合の区分に応じ当該各号に定める者）の認定」とあるのは「租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）第一条の規定による改正前の租税特別措置法第三十条の二第一項に規定する市町村の長の認定」と、「同法第十一条第一項に規定する森林施業計画（同条第四項第二号ロに規定する公益的機能別森林施業を実施するためのものとして財務省令で定めるもの及び同法第十六条又は木材の安定供給の確保に関する特別措置法第十条第三項の規定による認定の取消しがあつたものを除く。」とあるのは「同項に規定する森林施業計画（」とする。

The provisions of Article 70-3 of the New Act on Special Measures Concerning Taxation (including as applied pursuant to the provisions of Article 69, paragraph (4) of the New Act on Special Measures Concerning Taxation) apply to gift tax on funds for housing acquisition prescribed in Article 70-3, paragraph (1) of the New Act on Special Measures Concerning Taxation or funds for housing extension and remodeling prescribed in paragraph (5) of that Article acquired by gift (excluding a gift that becomes effective upon the death of the donor; the same applies hereinafter in this paragraph) on or after the Effective Date, and with regard to gift tax on funds for housing acquisition prescribed in Article 70-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation or funds for housing extension and remodeling prescribed in paragraph (5) of that Article acquired by gift before the Effective Date, the provisions then in force continue to govern.

新租税特別措置法第七十条の三（新租税特別措置法第六十九条第四項の規定により適用する場合を含む。）の規定は、施行日以後に贈与（贈与者の死亡により効力を生ずる贈与を除く。以下この項において同じ。）により取得した新租税特別措置法第七十条の三第一項に規定する住宅取得資金又は同条第五項に規定する住宅増改築資金に係る贈与税について適用し、施行日前に贈与により取得した旧租税特別措置法第七十条の三第一項に規定する住宅取得資金又は同条第五項に規定する住宅増改築資金に係る贈与税については、なお従前の例による。

The provisions of Article 70-4 of the New Act on Special Measures Concerning Taxation apply to gift tax on farmland, etc. referred to in paragraph (1) of that Article to which the provisions of the main clause of that paragraph apply, in the case where a right based on a loan for use prescribed in paragraph (5) of that Article is created over that farmland, etc. on or after the Effective Date, and with regard to gift tax on farmland, etc. referred to in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation to which the provisions of the main clause of that paragraph apply, in the case where a right based on a loan for use prescribed in paragraph (5) of that Article was created over that farmland, etc. before the Effective Date, the provisions then in force continue to govern.

新租税特別措置法第七十条の四の規定は、施行日以後に同条第一項本文の規定の適用を受ける同項の農地等につき同条第五項に規定する使用貸借による権利の設定がされる場合における当該農地等に係る贈与税について適用し、施行日前に旧租税特別措置法第七十条の四第一項本文の規定の適用を受ける同項の農地等につき同条第五項に規定する使用貸借による権利の設定がされた場合における当該農地等に係る贈与税については、なお従前の例による。

The persons listed in the following items are deemed to be donees prescribed in Article 70-4, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of paragraphs (5) and (6) of that Article and other provisions apply. In this case, necessary matters concerning the application of these provisions with regard to those donees are specified by Cabinet Order:

次に掲げる者は、新租税特別措置法第七十条の四第一項に規定する受贈者とみなして、同条第五項及び第六項の規定その他の規定を適用する。この場合において、当該受贈者に係るこれらの規定の適用に関し必要な事項は、政令で定める。

a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975), which remains in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of that Act, who has received the application of the provisions of the main clause of that paragraph;

租税特別措置法の一部を改正する法律（昭和五十年法律第十六号）附則第二十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による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者

a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991; referred to as the "1991 Amendment Act" in paragraph (10)), who has received the application of the provisions of the main clause of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of that Act;

租税特別措置法の一部を改正する法律（平成三年法律第十六号。第十項において「平成三年改正法」という。）附則第十九条第一項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同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者

a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), which remains in force pursuant to the provisions of Article 36, paragraph (2) of the Supplementary Provisions of that Act, who has received the application of the provisions of the main clause of that paragraph;

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）附則第三十六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による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者

a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000; referred to as the "2000 Amendment Act" in paragraph (10)), who has received the application of the provisions of the main clause of that paragraph;

租税特別措置法等の一部を改正する法律（平成十二年法律第十三号。第十項において「平成十二年改正法」という。）第一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者

a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001), who has received the application of the provisions of the main clause of that paragraph;

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前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者

a donee prescribed in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation, who has received the application of the provisions of the main clause of that paragraph.

旧租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者

The provisions of Article 70-8 of the New Act on Special Measures Concerning Taxation (limited to the part concerning the ratio prescribed in paragraph (1)) apply to inheritance tax for which permission for deferred payment under the provisions of Article 38, paragraph (1) or Article 43, paragraph (5) of the Inheritance Tax Act (Act No. 73 of 1950) is granted on or after the Effective Date, and with regard to inheritance tax for which permission for deferred payment under these provisions was granted before the Effective Date, except for what is specified in paragraphs (8) and (9), the provisions then in force continue to govern.

新租税特別措置法第七十条の八（第一項に規定する割合に係る部分に限る。）の規定は、施行日以後にする相続税法（昭和二十五年法律第七十三号）第三十八条第一項又は第四十三条第五項の規定による延納の許可に係る相続税について適用し、施行日前にしたこれらの規定による延納の許可に係る相続税については、第八項及び第九項に定めるものを除き、なお従前の例による。

The provisions of Article 70-8, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the portion of interest tax on an amount of inheritance tax for which the due date for payment of an installment payment pertaining to deferred payment arrives on or after the Effective Date that corresponds to the period on or after the Effective Date, and with regard to the portion of interest tax on that amount of inheritance tax that corresponds to the period before the Effective Date, and interest tax on an amount of inheritance tax for which that due date for payment arrived before the Effective Date, the provisions then in force continue to govern.

新租税特別措置法第七十条の八第三項の規定は、施行日以後に延納に係る分納税額の納期限が到来する相続税額に係る利子税のうち施行日以後の期間に対応するものについて適用し、当該相続税額に係る利子税のうち施行日前の期間に対応するもの及び施行日前に当該納期限が到来した相続税額に係る利子税については、なお従前の例による。

In the case where, among amounts of inheritance tax pertaining to permission for deferred payment granted before the Effective Date, there is an amount of inheritance tax for which the ratio of the value of standing timber located within a district for which a forest operation plan prescribed in Article 70-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation has been established to the total value of the property serving as the basis for calculating that amount of inheritance tax is 2/10 or more and less than 3/10, if, with regard to an installment payment pertaining to deferred payment whose due date for payment arrives on or after the Effective Date, the person who received that permission for deferred payment files an application, as specified by Cabinet Order, by the first due date for payment arriving on or after the Effective Date (or, if the period from the Effective Date to that due date for payment is less than four months, the day on which four months have elapsed from the Effective Date; the same applies in the following paragraph), the district director may change that installment payment in accordance with the provisions of Article 70-8, paragraphs (1) through (3) and (9) of the New Act on Special Measures Concerning Taxation.

施行日前にした延納の許可に係る相続税額で、当該相続税額の計算の基礎となった財産の価額の合計額のうちに旧租税特別措置法第七十条の八第一項に規定する森林施業計画が定められている区域内に存する立木の価額の占める割合が十分の二以上で十分の三未満であるものがある場合において、当該延納の許可を受けた者から施行日以後に納期限が到来する延納に係る分納税額について、施行日以後最初に到来する納期限（施行日から当該納期限までの期間が四月に満たない場合には、施行日から四月を経過する日。次項において同じ。）までに政令で定めるところにより当該許可を受けた者の申請があったときは、税務署長は、新租税特別措置法第七十条の八第一項から第三項まで及び第九項の規定に準じて当該分納税額を変更することができる。

In the case prescribed in the preceding paragraph, if a person who received permission for deferred payment before the Effective Date has submitted the documents prescribed in Article 70-8, paragraph (5) of the New Act on Special Measures Concerning Taxation to the district director having jurisdiction over the place for tax payment by the due date for payment of the installment payment pertaining to deferred payment that first arrives on or after the Effective Date, the portion of interest tax on an amount of inheritance tax for which the due date for payment of an installment payment pertaining to deferred payment arrives on or after the Effective Date that corresponds to the period on or after the Effective Date is to be calculated in accordance with the provisions of paragraph (3) of that Article and Article 93, paragraph (2) of the New Act on Special Measures Concerning Taxation.

前項に規定する場合において、施行日前に延納の許可を受けた者が施行日以後最初に到来する延納に係る分納税額の納期限までに新租税特別措置法第七十条の八第五項に規定する書類を納税地の所轄税務署長に提出したときは、施行日以後に延納に係る分納税額の納期限が到来する相続税額に係る利子税のうち施行日以後の期間に対応するものについては、同条第三項及び新租税特別措置法第九十三条第二項の規定に準じて計算するものとする。

With regard to the portion that corresponds to the period on or after the Effective Date of interest tax on an amount of inheritance tax for which the district director granted permission for deferred payment under the provisions of Article 38, paragraph (1) or Article 43, paragraph (5) of the Inheritance Tax Act before the Effective Date (limited to an amount to which the provisions of Article 19, paragraph (5) of the Supplementary Provisions of the 2000 Amendment Act apply and which pertains to the provisions of Article 19, paragraph (18) of the Supplementary Provisions of the 1991 Amendment Act), the district director is to calculate it in accordance with the provisions of Article 70-8, paragraph (3) and Article 93, paragraph (2) of the New Act on Special Measures Concerning Taxation, notwithstanding the provisions of Article 19, paragraph (18) of the Supplementary Provisions of the 1991 Amendment Act and Article 19, paragraph (5) of the Supplementary Provisions of the 2000 Amendment Act.

税務署長は、施行日前に相続税法第三十八条第一項又は第四十三条第五項の規定による延納の許可をした相続税額（平成十二年改正法附則第十九条第五項の規定の適用を受けているもののうち平成三年改正法附則第十九条第十八項の規定に係るものに限る。）に係る利子税のうち施行日以後の期間に対応するものについては、平成三年改正法附則第十九条第十八項及び平成十二年改正法附則第十九条第五項の規定にかかわらず、新租税特別措置法第七十条の八第三項及び第九十三条第二項の規定に準じて計算するものとする。

Supplementary Provisions, Article 33Transitional Measures Concerning Special Provisions on Registration and License Tax

第三十三条（登録免許税の特例に関する経過措置）

With regard to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of land for which a sale 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売渡しを受けた土地の所有権の保存又は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 the registration of transfer of ownership of land in the case where a person engaged in agriculture prescribed in Article 77-4 of the Former Act on Special Measures Concerning Taxation acquires land prescribed in that Article through exchange and consolidation prescribed in that Article by March 31, 2004, the provisions of that Article remain in force. In this case, the phrase "March 31, 2002" in that Article is deemed to be replaced with "March 31, 2004".

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、平成十六年三月三十一日までに同条に規定する交換分合により同条に規定する土地を取得する場合における当該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、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「平成十四年三月三十一日」とあるのは、「平成十六年三月三十一日」とする。

The provisions of Article 78 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of creation of a mortgage received to secure claims pertaining to loans made on or after the Effective Date to persons engaged in agriculture, forestry or fisheries prescribed in that Article, and with regard to registration and license tax on the registration of creation of a mortgage received to secure claims pertaining to loans made before the Effective Date to persons engaged in agriculture, forestry or fisheries prescribed in Article 78 of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern.

新租税特別措置法第七十八条の規定は、施行日以後にされる同条に規定する農林漁業者に対する貸付けに係る債権を担保するために受ける抵当権の設定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七十八条に規定する農林漁業者に対する貸付けに係る債権を担保するために受ける抵当権の設定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 the registration of transfer of rights to real property in the case where a forestry cooperative succeeded to rights and obligations as prescribed in Article 78-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation before the Effective Date, the provisions then in force continue to govern.

森林組合が、施行日前に旧租税特別措置法第七十八条の二第三項に規定する権利義務の承継をした場合における不動産の権利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。

In the case where land or a building prescribed in Article 78-3 of the New Act on Special Measures Concerning Taxation was acquired by a business cooperative, etc. prescribed in that Article during the period from the date of enforcement of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980) to March 31, 1994, with regard to registration and license tax on the registration of transfer of ownership of that land or building that a small and medium sized enterprise that is a member or affiliated member prescribed in that Article acquires during the period from the Effective Date to March 31, 2003, the provisions of that Article apply by deeming the phrase "30/1,000" in that Article to be replaced with "25/1,000".

新租税特別措置法第七十八条の三に規定する土地又は建物が、租税特別措置法の一部を改正する法律（昭和五十五年法律第九号）の施行の日から平成六年三月三十一日までの間に同条に規定する事業協同組合等により取得されたものである場合には、同条に規定する組合員又は所属員たる中小企業者が施行日から平成十五年三月三十一日までの間に取得する当該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、同条中「千分の三十」とあるのは、「千分の二十五」と読み替えて同条の規定を適用する。

With regard to registration and license tax on the registration of transfer of ownership in the case where a small and medium sized enterprise that is a member or affiliated member prescribed in Article 78-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation acquires land prescribed in that paragraph from a business cooperative, etc. prescribed in that paragraph by March 31, 2007, the provisions of that paragraph remain in force. In this case, the phrase "March 31, 2002" in that paragraph is deemed to be replaced with "March 31, 2007".

旧租税特別措置法第七十八条の三第二項に規定する組合員又は所属員たる中小企業者が、平成十九年三月三十一日までに同項に規定する事業協同組合等から同項に規定する土地を取得する場合における所有権の移転の登記に係る登録免許税については、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「平成十四年三月三十一日」とあるのは、「平成十九年三月三十一日」とする。

The provisions of Article 79, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of fishing vessels prescribed in paragraph (1) of that Article that are built or acquired, on or after the date of enforcement of the Act Partially Amending the Act on Special Measures for Fishery Reconstruction and Consolidation, etc. (Act No. 73 of 2002), based on an improvement plan prescribed in that paragraph, or on the registration of creation of a mortgage on those fishing vessels, and with regard to registration and license tax on the registration of preservation of ownership of fishing vessels prescribed in Article 79, paragraph (1) of the Former Act on Special Measures Concerning Taxation built before that date or on the registration of creation of a mortgage on those fishing vessels, the provisions then in force continue to govern.

新租税特別措置法第七十九条第一項及び第二項の規定は、漁業再建整備特別措置法等の一部を改正する法律（平成十四年法律第七十三号）の施行の日以後に同条第一項に規定する改善計画に基づいて建造され、又は取得される同項に規定する漁船の所有権の保存若しくは移転の登記又は当該漁船を目的とする抵当権の設定の登記に係る登録免許税について適用し、同日前に建造された旧租税特別措置法第七十九条第一項に規定する漁船の所有権の保存の登記又は当該漁船を目的とする抵当権の設定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 79, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership of international ships prescribed in paragraph (3) of that Article that are built or acquired on or after the Effective Date or on the registration of creation of a mortgage on those international ships, and with regard to registration and license tax on the registration of preservation of ownership of international ships prescribed in Article 79, paragraph (3) of the Former Act on Special Measures Concerning Taxation that were built or acquired before the Effective Date or on the registration of creation of a mortgage on those international ships, the provisions then in force continue to govern.

新租税特別措置法第七十九条第三項及び第四項の規定は、施行日以後に建造され、又は取得される同条第三項に規定する国際船舶の所有権の保存の登記又は当該国際船舶を目的とする抵当権の設定の登記に係る登録免許税について適用し、施行日前に建造され、又は取得された旧租税特別措置法第七十九条第三項に規定する国際船舶の所有権の保存の登記又は当該国際船舶を目的とする抵当権の設定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 the matters listed in the items of Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to a certification (excluding one under the provisions of Article 73, paragraph (1) of the Wholesale Market Act (Act No. 35 of 1971)) or approval prescribed in Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation that was granted 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八十条第一項に規定する認定（卸売市場法（昭和四十六年法律第三十五号）第七十三条第一項の規定によるものを除く。）又は承認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 81 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 that a person prescribed in that Article acquires, free of charge or at a reduced price as prescribed in that Article, on or after the Effective Date, and with regard to registration and license tax on the registration of transfer of ownership of land or buildings that a person prescribed in Article 81 of the Former Act on Special Measures Concerning Taxation acquired, free of charge or at a reduced price as prescribed in that Article, before the Effective Date, the provisions then in force continue to govern.

新租税特別措置法第八十一条の規定は、同条に規定する者が施行日以後に同条に規定する無償又は減額した価額で取得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八十一条に規定する者が同条に規定する無償又は減額した価額で取得した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 registration and license tax on the registration of transfer of ownership in the case where a corporation prescribed in Article 83, paragraph (1) of the Former Act on Special Measures Concerning Taxation received a loan referred to in that paragraph and acquired ownership of land to be used for specified private urban development projects, etc. 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八十三条第一項に規定する法人が、施行日前に同項の貸付けを受けて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を取得した場合における当該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 the registration of preservation of ownership in the case where a corporation prescribed in Article 83, paragraph (2) of the Former Act on Special Measures Concerning Taxation received a loan referred to in that paragraph and acquired ownership of land to be used for specified public construction projects 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八十三条第二項に規定する法人が、施行日前に同項の貸付けを受けて同項に規定する特定の公共的建設事業の用に供する土地の所有権を取得した場合における当該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。

The provisions of Article 83-2 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership in the case where the Organization for Promoting Urban Development prescribed in that Article acquires ownership of land that is prospective project land prescribed in that Article on or after the Effective Date, and with regard to registration and license tax on the registration of transfer of ownership in the case where the Organization for Promoting Urban Development prescribed in Article 83-2 of the Former Act on Special Measures Concerning Taxation acquired ownership of land that is prospective project land prescribed in that Article before the Effective Date, the provisions then in force continue to govern.

新租税特別措置法第八十三条の二の規定は、同条に規定する民間都市開発推進機構が施行日以後に同条に規定する事業見込地である土地の所有権を取得する場合における当該所有権の移転の登記に係る登録免許税について適用し、旧租税特別措置法第八十三条の二に規定する民間都市開発推進機構が施行日前に同条に規定する事業見込地である土地の所有権を取得した場合における当該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 the registration of transfer of ownership of real property (limited to real property acquired from a business participant prescribed in Article 83-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation through a capital contribution under a real estate specified joint enterprise contract referred to in that paragraph) that a person entrusted with the execution of business prescribed in that paragraph received before the Effective Date, the provisions then in force continue to govern.

旧租税特別措置法第八十三条の三第一項に規定する業務の執行の委任を受けた者が、施行日前に受けた不動産（同項の不動産特定共同事業契約に係る出資により同項に規定する事業参加者から取得したものに限る。）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 the registration of transfer of ownership of land in the case where land that is to be used for buildings, etc. or structures having an effective sound insulation function or for roadside district facilities prescribed in Article 83-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation is acquired by March 31, 2004 based on a plan for promoting the transfer, etc. of rights for roadside improvement prescribed in that paragraph, the provisions of that paragraph remain in force. In this case, in that paragraph, the phrase "March 31, 2002" is deemed to be replaced with "March 31, 2004", and the phrase "25/1,000" is deemed to be replaced with "8/1,000".

旧租税特別措置法第八十三条の五第一項に規定する沿道整備権利移転等促進計画に基づき、平成十六年三月三十一日までに同項に規定する遮音上有効な機能を有する建築物等若しくは工作物又は沿道地区施設の用に供することとされている土地を取得する場合における当該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、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「平成十四年三月三十一日」とあるのは「平成十六年三月三十一日」と、「千分の二十五」とあるのは「千分の八」とする。

With regard to registration and license tax on the registration of transfer of ownership of land or buildings pertaining to the facilities referred to in Article 83-6, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that a person listed in that item acquired before the Effective Date based on a certified specified business plan referred to in that item, the provisions then in force continue to govern.

旧租税特別措置法第八十三条の六第一項第二号に掲げる者が、施行日前に同号の認定特定事業計画に基づき取得した同号の施設に係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 registration and license tax on the registration of transfer of ownership of real property that a certified core support organization listed in Article 83-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation acquired before the Effective Date from a new business support organization referred to in that paragraph based on a basic concept referred to in that paragraph, the provisions then in force continue to govern.

旧租税特別措置法第八十三条の六第二項に掲げる認定中核的支援機関が、施行日前に同項の基本構想に基づき同項の新事業支援機関から取得した不動産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 the registration of preservation, transfer or creation of ownership, superficies rights or rights of lease of land or buildings in the case where a railway business operator prescribed in Article 84-3 of the Former Act on Special Measures Concerning Taxation acquires land or buildings pertaining to railway facilities referred to in that Article by March 31, 2004, the provisions of that Article remain in force. In this case, the phrase "March 31, 2003" in that Article is deemed to be replaced with "March 31, 2004".

旧租税特別措置法第八十四条の三に規定する鉄道事業者が、平成十六年三月三十一日までに同条の鉄道施設に係る土地又は建物を取得する場合における当該土地又は建物の所有権、地上権又は賃借権の保存、移転又は設定の登記に係る登録免許税については、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「平成十五年三月三十一日」とあるのは、「平成十六年三月三十一日」とする。

Supplementary Provisions, Article 34Transitional Measures Concerning Special Provisions on the Tax Rate of Aviation Fuel Tax on Aviation Fuel Loaded into Aircraft on Specified Okinawa Remote Island Routes

第三十四条（沖縄特定離島路線航空機に積み込まれる航空機燃料に係る航空機燃料税の税率の特例に関する経過措置）

With regard to aviation fuel tax that was imposed or should have been imposed before the Effective Date, the provisions then in force continue to govern.

施行日前に課した、又は課すべきであった航空機燃料税については、なお従前の例による。

If, at the time when an aircraft that is an aircraft on a specified Okinawa remote island route prescribed in Article 90-8-2 of the New Act on Special Measures Concerning Taxation first flies on or after the Effective Date, there exists in that aircraft aviation fuel on which aviation fuel tax has been or is to be imposed at the tax rate prescribed in Article 90-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft exists, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in Article 90-8, paragraph (1) of that Act as applied mutatis mutandis pursuant to Article 90-8-2 of the New Act on Special Measures Concerning Taxation is deemed to have been loaded into that aircraft. In this case, necessary matters concerning the application of the provisions of the Aviation Fuel Tax Act (Act No. 7 of 1972) to that aviation fuel are specified by Cabinet Order.

施行日以後最初に航行する時において新租税特別措置法第九十条の八の二に規定する沖縄特定離島路線航空機である航空機に旧租税特別措置法第九十条の九第一項に規定する税率により航空機燃料税が課された、又は課されるべき航空機燃料が現存する場合には、その時に、当該航空機の現存する場所において、当該航空機燃料が当該航空機から取卸しをされたものとみなし、かつ、新租税特別措置法第九十条の八の二において準用する同法第九十条の八第一項に規定する税率により航空機燃料税が課されるべき航空機燃料が当該航空機に積み込まれたものとみなす。この場合において、当該航空機燃料に対する航空機燃料税法（昭和四十七年法律第七号）の規定の適用に関し必要な事項は、政令で定める。

If, at the time when an aircraft that is general domestic aircraft prescribed in Article 90-9, paragraph (2) of the New Act on Special Measures Concerning Taxation first flies on or after the Effective Date, there exists in that aircraft aviation fuel on which aviation fuel tax has been or is to be imposed at the tax rate prescribed in Article 90-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft exists, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in Article 11 of the Aviation Fuel Tax Act is deemed to have been loaded into that aircraft. In this case, necessary matters concerning the application of the provisions of that Act to that aviation fuel are specified by Cabinet Order.

施行日以後最初に航行する時において新租税特別措置法第九十条の九第二項に規定する一般国内航空機である航空機に旧租税特別措置法第九十条の九第一項に規定する税率により航空機燃料税が課された、又は課されるべき航空機燃料が現存する場合には、その時に、当該航空機の現存する場所において、当該航空機燃料が当該航空機から取卸しをされたものとみなし、かつ、航空機燃料税法第十一条に規定する税率により航空機燃料税が課されるべき航空機燃料が当該航空機に積み込まれたものとみなす。この場合において、当該航空機燃料に対する同法の規定の適用に関し必要な事項は、政令で定める。

If, at the time when an aircraft that is an aircraft on Okinawa routes prescribed in Article 90-8, paragraph (1) of the New Act on Special Measures Concerning Taxation first flies on or after the Effective Date, there exists in that aircraft aviation fuel on which aviation fuel tax has been or is to be imposed at the tax rate prescribed in Article 90-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft exists, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in Article 90-8, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to have been loaded into that aircraft. In this case, necessary matters concerning the application of the provisions of the Aviation Fuel Tax Act to that aviation fuel are specified by Cabinet Order.

施行日以後最初に航行する時において新租税特別措置法第九十条の八第一項に規定する沖縄路線航空機である航空機に旧租税特別措置法第九十条の九第一項に規定する税率により航空機燃料税が課された、又は課されるべき航空機燃料が現存する場合には、その時に、当該航空機の現存する場所において、当該航空機燃料が当該航空機から取卸しをされたものとみなし、かつ、新租税特別措置法第九十条の八第一項に規定する税率により航空機燃料税が課されるべき航空機燃料が当該航空機に積み込まれたものとみなす。この場合において、当該航空機燃料に対する航空機燃料税法の規定の適用に関し必要な事項は、政令で定める。

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 concerning aviation fuel 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.

施行日前にした行為及び第一項の規定によりなお従前の例によることとされる航空機燃料税に係る施行日以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 41Delegation to Cabinet Order

第四十一条（政令への委任）

Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.

附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。

Supplementary Provisions, Article 44Transitional Measures Accompanying the Partial Amendment 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

第四十四条（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の一部改正に伴う経過措置）

The provisions of Article 14, paragraph (6) of the Supplementary Provisions 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 as amended by the preceding Article (referred to as the "1999 Amendment Act" in this Article) apply to replacement assets prescribed in Article 37-3, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the 1999 Amendment Act (referred to as the "1999 Former Act" in this Article), which remains in force pursuant to the provisions of that paragraph, that an individual acquires (including construction and manufacture; the same applies hereinafter in this Article) on or after the Effective Date, and with regard to replacement assets prescribed in Article 37-3, paragraph (3) of the 1999 Former Act, which remains in force pursuant to the provisions of Article 14, paragraph (6) of the Supplementary Provisions of the 1999 Amendment Act prior to the amendment by the preceding Article, that an individual acquired before the Effective Date, 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（以下この条において「平成十一年改正法」という。）附則第十四条第六項の規定は、個人が施行日以後に取得（建設及び製作を含む。以下この条において同じ。）をする同項の規定によりなおその効力を有するものとされる平成十一年改正法第一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「平成十一年旧法」という。）第三十七条の三第三項に規定する買換資産について適用し、個人が施行日前に取得をした前条の規定による改正前の平成十一年改正法附則第十四条第六項の規定によりなおその効力を有するものとされる平成十一年旧法第三十七条の三第三項に規定する買換資産については、なお従前の例による。

The provisions of Article 29, paragraph (4) of the Supplementary Provisions of the 1999 Amendment Act as amended by the preceding Article apply to assets prescribed in Article 65-7, paragraph (7) of the 1999 Former Act, which remains in force pursuant to the provisions of that paragraph, that a corporation acquires on or after the Effective Date, and with regard to assets prescribed in Article 65-7, paragraph (7) of the 1999 Former Act, which remains in force pursuant to the provisions of Article 29, paragraph (4) of the Supplementary Provisions of the 1999 Amendment Act prior to the amendment by the preceding Article, that a corporation acquired before the Effective Date, the provisions then in force continue to govern.

前条の規定による改正後の平成十一年改正法附則第二十九条第四項の規定は、法人が施行日以後に取得をする同項の規定によりなおその効力を有するものとされる平成十一年旧法第六十五条の七第七項に規定する資産について適用し、法人が施行日前に取得をした前条の規定による改正前の平成十一年改正法附則第二十九条第四項の規定によりなおその効力を有するものとされる平成十一年旧法第六十五条の七第七項に規定する資産については、なお従前の例による。

Supplementary Provisions, Article 46Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation

第四十六条（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 3, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the preceding Article (referred to as the "1999 Amendment Act" in this Article) apply to replacement assets prescribed in Article 37-3, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1999 Amendment Act (referred to as the "1999 Former Act" in this Article), which remains in force pursuant to the provisions of that paragraph, that an individual acquires (including construction and manufacture; the same applies hereinafter in this Article) on or after the Effective Date, and with regard to replacement assets prescribed in Article 37-3, paragraph (3) of the 1999 Former Act, which remains in force pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions of the 1999 Amendment Act prior to the amendment by the preceding Article, that an individual acquired before the Effective Date, 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（以下この条において「平成十一年改正法」という。）附則第三条第二項の規定は、個人が施行日以後に取得（建設及び製作を含む。以下この条において同じ。）をする同項の規定によりなおその効力を有するものとされる平成十一年改正法による改正前の租税特別措置法（以下この条において「平成十一年旧法」という。）第三十七条の三第三項に規定する買換資産について適用し、個人が施行日前に取得をした前条の規定による改正前の平成十一年改正法附則第三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平成十一年旧法第三十七条の三第三項に規定する買換資産については、なお従前の例による。

The provisions of Article 5, paragraph (2) of the Supplementary Provisions of the 1999 Amendment Act as amended by the preceding Article apply to assets prescribed in Article 65-7, paragraph (7) of the 1999 Former Act, which remains in force pursuant to the provisions of that paragraph, that a corporation acquires on or after the Effective Date, and with regard to assets prescribed in Article 65-7, paragraph (7) of the 1999 Former Act, which remains in force pursuant to the provisions of Article 5, paragraph (2) of the Supplementary Provisions of the 1999 Amendment Act prior to the amendment by the preceding Article, that a corporation acquired before the Effective Date, the provisions then in force continue to govern.

前条の規定による改正後の平成十一年改正法附則第五条第二項の規定は、法人が施行日以後に取得をする同項の規定によりなおその効力を有するものとされる平成十一年旧法第六十五条の七第七項に規定する資産について適用し、法人が施行日前に取得をした前条の規定による改正前の平成十一年改正法附則第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平成十一年旧法第六十五条の七第七項に規定する資産については、なお従前の例による。

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