Supplementary Provisions, Article 67Transitional Measures Concerning Special Provisions on Withholding at the Source, etc. for Dividend Income from Shares Issued Outside Japan
第六十七条（国外で発行された株式の配当所得の源泉徴収等の特例に関する経過措置）
The provisions of Article 9-2, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to dividends and similar income on foreign shares prescribed in that paragraph of which a resident prescribed in that paragraph is to receive delivery from a person in charge of handling payment prescribed in item (i) of that paragraph on or after the Effective Date, and with regard to dividends and similar income on foreign shares prescribed in Article 9-2, paragraph (5) of the Former Act on Special Measures Concerning Taxation of which a resident prescribed in that paragraph is to receive delivery from a person in charge of handling payment prescribed in item (i) of that paragraph before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第九条の二第五項の規定は、同項に規定する居住者が施行日以後に同項第一号に規定する支払の取扱者から交付を受けるべき同項に規定する国外株式の配当等について適用し、旧租税特別措置法第九条の二第五項に規定する居住者が施行日前に同項第一号に規定する支払の取扱者から交付を受けるべき同項に規定する国外株式の配当等については、なお従前の例による。
Supplementary Provisions, Article 68Transitional Measures Concerning Special Provisions on Withholding Tax Rates, etc. for Dividends and Similar Income on Listed Shares, etc.
第六十八条（上場株式等の配当等に係る源泉徴収税率等の特例に関する経過措置）
With regard to the application of the provisions of Article 9-3 of the New Act on Special Measures Concerning Taxation to dividends and similar income prescribed in Article 24, paragraph (1) of the Income Tax Act (hereinafter referred to as "dividends and similar income" in this paragraph) to be received during the period from April 1, 2003 to December 31, 2003 that are listed in paragraph (1), item (i) of that Article, those dividends and similar income are not to include dividends and similar income on investment units prescribed in item (iii) of that paragraph of a specified investment corporation prescribed in that item.
平成十五年四月一日から同年十二月三十一日までの間に支払を受けるべき所得税法第二十四条第一項に規定する配当等（以下この項において「配当等」という。）で新租税特別措置法第九条の三第一項第一号に掲げるものに係る同条の規定の適用については、当該配当等には、同項第三号に規定する特定投資法人の同号に規定する投資口の配当等を含まないものとする。
With regard to the application of the provisions of Article 9-3, paragraph (2) of the New Act on Special Measures Concerning Taxation to the dividends and similar income referred to in that paragraph to be received during the period from April 1, 2003 to December 31, 2003, the phrase "7 percent" in that paragraph is deemed to be replaced with "10 percent".
平成十五年四月一日から同年十二月三十一日までの間に支払を受けるべき新租税特別措置法第九条の三第二項の配当等に係る同項の規定の適用については、同項中「百分の七」とあるのは、「百分の十」とする。
Supplementary Provisions, Article 69Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where a Small and Medium Sized Business Operator Has Acquired Machinery, etc.
第六十九条（中小企業者が機械等を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置）
The provisions of Article 10-3 of the New Act on Special Measures Concerning Taxation apply to depreciable assets listed in the items of paragraph (1) of that Article that an individual acquires or manufactures, or leases, on or after the Effective Date, and with regard to depreciable assets listed in the items of Article 10-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured, or leased, before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第十条の三の規定は、個人が施行日以後に取得若しくは製作又は賃借をする同条第一項各号に掲げる減価償却資産について適用し、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六第一項各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 70Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Base Strengthening Equipment Has Been Acquired, etc.
第七十条（事業基盤強化設備を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置）
The provisions of Article 10-4 of the New Act on Special Measures Concerning Taxation apply to business base strengthening equipment prescribed in paragraph (1) of that Article that an individual acquires or manufactures, or leases, on or after the Effective Date, and with regard to business base strengthening equipment prescribed in Article 10-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured, or leased, before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第十条の四の規定は、個人が施行日以後に取得若しくは製作又は賃借をする同条第一項に規定する事業基盤強化設備について適用し、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事業基盤強化設備については、なお従前の例による。
Supplementary Provisions, Article 71Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Commercialization Equipment, etc. Has Been Acquired, etc.
第七十一条（事業化設備等を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置）
With regard to commercialization equipment, etc. prescribed in Article 10-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured, or leased, before the Effective Date, the provisions then in force continue to govern.
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四第一項に規定する事業化設備等については、なお従前の例による。
Supplementary Provisions, Article 72Transitional Measures Concerning Depreciation by Individuals
第七十二条（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 (limited to the part pertaining to item (iii) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item for which an individual makes an acquisition, etc. (meaning an acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and with regard to depreciable assets listed in the middle column of item (iii) of the table 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, the provisions then in force continue to govern.
新租税特別措置法第十一条第一項（同項の表の第三号に係る部分に限る。）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。）をする同号の中欄に掲げる減価償却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第一項の表の第三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。
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 with regard to 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, the provisions then in force continue to govern.
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。
With regard to equipment for business innovation prescribed in Article 11-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
個人が施行日前に取得又は製作をした旧租税特別措置法第十一条の三第一項に規定する事業革新設備については、なお従前の例による。
With regard to 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 makes an acquisition, etc. by June 30, 2003, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force.
個人が平成十五年六月三十日までに取得等をする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、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 11-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified leisure facilities prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and with regard to specified leisure facilities prescribed in Article 11-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or constructed before the Effective Date, the provisions then in force continue to govern.
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又は建設をする同項に規定する特定余暇利用施設について適用し、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十一条の四第一項に規定する特定余暇利用施設については、なお従前の例による。
The provisions of Article 11-6, 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 with regard to 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, the provisions then in force continue to govern.
新租税特別措置法第十一条の六第一項の規定は、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 11-9, 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 with regard to 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, the provisions then in force continue to govern.
新租税特別措置法第十一条の九第一項の規定は、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 12, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and 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 made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第十二条第一項の規定は、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については、なお従前の例による。
With regard to machinery and equipment prescribed in Article 12-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
個人が施行日前に取得又は製作をした旧租税特別措置法第十二条の二第一項に規定する機械及び装置については、なお従前の例による。
The provisions of Article 12-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and with regard to medical equipment, etc. prescribed in Article 12-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第十二条の二第一項の規定は、個人が施行日以後に取得又は製作をする同項に規定する医療用機器等について適用し、個人が施行日前に取得又は製作をした旧租税特別措置法第十二条の二第二項に規定する医療用機器等については、なお従前の例による。
The provisions of Article 12-3, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to replacement hospital buildings, etc. prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and with regard to replacement hospital buildings prescribed in Article 12-3, paragraph (3) of the Former Act on Special Measures Concerning Taxation that an individual acquired or constructed before the Effective Date, the provisions then in force continue to govern.
新租税特別措置法第十二条の三第三項の規定は、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建替え病院用等建物について適用し、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十二条の三第三項に規定する建替え病院用建物については、なお従前の例による。
The provisions of Article 13-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (i)) apply to depreciable assets specified in that item held by an individual referred to in that item who receives the certification prescribed in that item on or after the Effective Date. In this case, with regard to the application of the provisions of that Article when an individual referred to in that item who has received the certification prescribed in that item before the Effective Date receives the certification prescribed in that item for the first time on or after the Effective Date, the phrase "each year (or, for a new farm management improvement plan referred to in that item whose year of commencement of application is a year within five years after the year of commencement of application pertaining to another farm management improvement plan referred to in item (i) of that paragraph, each year from the year following the year in which five years have elapsed from the year of commencement of application pertaining to that other farm management improvement plan to the year in which five years have elapsed from the year of commencement of application pertaining to that new farm management improvement plan)" in paragraph (2), item (i) of that Article is deemed to be replaced with "each year".
新租税特別措置法第十三条の三第一項（第一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。この場合において、施行日前に同号に規定する認定を受けたことのある同号の個人が施行日以後最初に同号に規定する認定を受けたときにおける同条の規定の適用については、同条第二項第一号中「各年（その適用開始年が同項第一号の他の農業経営改善計画に係る適用開始年以後五年以内の年である同号の新農業経営改善計画にあつては、当該他の農業経営改善計画に係る適用開始年以後五年を経過する年の翌年から当該新農業経営改善計画に係る適用開始年以後五年を経過する年までの各年）」とあるのは、「各年」とする。
With regard to depreciable assets specified in Article 13-3, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation held by an individual referred to in that item who received the certification prescribed in that item before the Effective Date, 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一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 (2) of the New Act on Special Measures Concerning Taxation apply to good-quality rental housing for the elderly 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第二項の規定は、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高齢者向け優良賃貸住宅について適用する。
With regard to good-quality rental housing for the elderly prescribed in Article 14, paragraph (2) 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 (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二項に規定する高齢者向け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。
With regard to assets listed in the items of Article 16, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
個人が施行日前に取得又は製作をした旧租税特別措置法第十六条第一項各号に掲げる資産については、なお従前の例による。
With regard to contributions specified in Article 18, paragraph (1), item (iii), (iv) or (vi) of the Former Act on Special Measures Concerning Taxation that an individual paid before the Effective Date, the provisions then in force continue to govern.
個人が施行日前に支出した旧租税特別措置法第十八条第一項第三号、第四号又は第六号に定める負担金については、なお従前の例による。
Supplementary Provisions, Article 73Transitional Measures Concerning Reserves of Individuals
第七十三条（個人の準備金に関する経過措置）
The provisions of Article 20 of the New Act on Special Measures Concerning Taxation apply to mining pollution control reserve funds under Article 20, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual has set aside on or after the date specified in Article 1, item (xii) of the Supplementary Provisions, and with regard to mining pollution control reserve funds under Article 20-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual set aside before that date, the provisions then in force continue to govern.
新租税特別措置法第二十条の規定は、個人の附則第一条第十二号に定める日以後に積み立てた新租税特別措置法第二十条第一項の鉱害防止積立金について適用し、個人の同日前に積み立てた旧租税特別措置法第二十条の三第一項の鉱害防止積立金については、なお従前の例による。
With regard to reserves for programs, etc. under Article 20-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual listed in the left-hand column of each item of the table in that paragraph has set aside in each year up to and including 2003, the provisions of that Article remain in force.
旧租税特別措置法第二十条の二第一項の表の各号の上欄に掲げる個人が平成十五年以前の各年において積み立てた同項のプログラム等準備金については、同条の規定は、なおその効力を有する。
Supplementary Provisions, Article 74Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. by Individuals
第七十四条（個人の技術等海外取引に係る所得の特別控除に関する経過措置）
In the case where the gross revenue pertaining to business income for each year up to and including 2003 of an individual includes revenue prescribed in Article 21, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern.
個人の平成十五年以前の各年分の事業所得に係る総収入金額のうちに旧租税特別措置法第二十一条第一項に規定する収入金額がある場合については、なお従前の例による。
Supplementary Provisions, Article 75Transitional Measures Concerning Special Provisions on Inclusion in Necessary Expenses of Contributions, etc. to Specified Funds
第七十五条（特定の基金に対する負担金等の必要経費算入の特例に関する経過措置）
The provisions of Article 28, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation apply to contributions listed in item (iv) of that paragraph that an individual pays on or after the date specified in Article 1, item (xii) of the Supplementary Provisions, and with regard to contributions listed in Article 28-2, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that an individual paid before that date, the provisions then in force continue to govern.
新租税特別措置法第二十八条第一項第四号の規定は、個人が附則第一条第十二号に定める日以後に支出する同項第四号に掲げる負担金について適用し、個人が同日前に支出した旧租税特別措置法第二十八条の二第一項第四号に掲げる負担金については、なお従前の例による。