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;
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.
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;
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.
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。