Supplementary Provisions, Article 76Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
第七十六条(個人の譲渡所得の課税の特例に関する経過措置)
The provisions of Article 31-2 of the New Act on Special Measures Concerning Taxation apply to transfers that an individual makes on or after the Effective Date which fall under the category of transfers for superior residential areas, etc. prescribed in paragraph (1) of that Article, and with regard to transfers that an individual made before the Effective Date which fall under the category of transfers for superior residential areas, etc. prescribed in Article 31-2, paragraph (1) 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三十一条の二の規定は、個人が施行日以後に行う同条第一項に規定する優良住宅地等のための譲渡に該当する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三十一条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡については、なお従前の例による。
The provisions of Article 33, paragraph (1), item (iii), Article 33-2, paragraph (1), item (ii), Article 33-3, paragraph (1) and Article 34-3, paragraph (2), item (vi) of the New Act on Special Measures Concerning Taxation apply to transfers of land, etc. prescribed in those provisions that an individual makes on or after the date specified in Article 1, item (iv) of the Supplementary Provisions, and with regard to transfers of land, etc. prescribed in Article 33, paragraph (1), item (iii), Article 33-2, paragraph (1), item (ii), Article 33-3, paragraph (1) or Article 34-3, paragraph (2), item (vi) of the Former Act on Special Measures Concerning Taxation that an individual made before that date, the provisions then in force continue to govern.
新租税特別措置法第三十三条第一項第三号、第三十三条の二第一項第二号、第三十三条の三第一項及び第三十四条の三第二項第六号の規定は、個人が附則第一条第四号に定める日以後に行うこれらの規定に規定する土地等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十三条第一項第三号、第三十三条の二第一項第二号、第三十三条の三第一項又は第三十四条の三第二項第六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。
With regard to the application of the provisions of Article 33, paragraph (1), Article 33-2, paragraph (1), Article 33-3, paragraph (1) and Article 34-3, paragraph (2) of the New Act on Special Measures Concerning Taxation in the case where, on or after the date specified in Article 1, item (iv) of the Supplementary Provisions, a project under Article 19, paragraph (1), item (i), (a) or item (ii) of that paragraph of the Former Agricultural Land Improvement Public Corporation Act, among the operations under Article 8, paragraph (1) of the Supplementary Provisions of the Act on the Green Resources Agency, Independent Administrative Agency, has been implemented, the phrase "project under Article 11, paragraph (1), item (vii), (a)" in Article 33, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "project under Article 11, paragraph (1), item (vii), (a), or a project under Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act (Act No. 43 of 1974) among the operations under Article 8, paragraph (1) of the Supplementary Provisions of that Act", the phrase "Article 16, paragraph (2)" is deemed to be replaced with "Article 16, paragraph (2) and Article 23, paragraph (2) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 8, paragraph (2) of the Supplementary Provisions of that Act", the phrase "project under Article 11, paragraph (1), item (viii)" in Article 33-2, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "project under Article 11, paragraph (1), item (viii), or a project under Article 19, paragraph (1), item (ii) of the Former Agricultural Land Improvement Public Corporation Act among the operations under Article 8, paragraph (1) of the Supplementary Provisions of that Act", the phrase "project under Article 11, paragraph (1), item (vii), (a)" in Article 33-3, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "project under Article 11, paragraph (1), item (vii), (a), a project under Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act among the operations under Article 8, paragraph (1) of the Supplementary Provisions of that Act", and the phrase "the following cases" in Article 34-3, paragraph (2) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "the following cases and the case where, with respect to land, etc. (limited to agricultural land prescribed in Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act and rights existing on that agricultural land), a project under Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act, among the operations under Article 8, paragraph (1) of the Supplementary Provisions of the Act on the Green Resources Agency, Independent Administrative Agency, has been implemented, and settlement money prescribed in Article 54-2, paragraph (4) of the Land Improvement Act as applied mutatis mutandis pursuant to Article 23, paragraph (2) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 8, paragraph (2) of the Supplementary Provisions of the Act on the Green Resources Agency, Independent Administrative Agency, is acquired through a replotting disposition pertaining to that land, etc. (limited to settlement money paid because, with respect to that land, etc., in order to allocate land to be used for the facilities prescribed in Article 8, paragraph (5), item (ii) of the Land Improvement Act, or for purposes other than agricultural land prescribed in item (iii) of that paragraph, as applied mutatis mutandis pursuant to Article 21, paragraph (6) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 8, paragraph (2) of the Supplementary Provisions of the Act on the Green Resources Agency, Independent Administrative Agency, or land planned to be used as agricultural land prescribed in Article 53-3-2, paragraph (1), item (i) of the Land Improvement Act as applied mutatis mutandis pursuant to Article 23, paragraph (2) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 8, paragraph (2) of the Supplementary Provisions of the Act on the Green Resources Agency, Independent Administrative Agency, the replotted land or the land or part thereof that is to be the subject of that right was determined with its area specially reduced, or the replotted land or the land or part thereof that is to be the subject of that right was not determined, pursuant to the provisions of Article 53-2-2, paragraph (1) of the Land Improvement Act as applied mutatis mutandis pursuant to Article 23, paragraph (2) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 8, paragraph (2) of the Supplementary Provisions of the Act on the Green Resources Agency, Independent Administrative Agency)".
附則第一条第四号に定める日以後に独立行政法人緑資源機構法附則第八条第一項の業務のうち旧農用地整備公団法第十九条第一項第一号イ又は同項第二号の事業が施行された場合における新租税特別措置法第三十三条第一項、第三十三条の二第一項、第三十三条の三第一項及び第三十四条の三第二項の規定の適用については、新租税特別措置法第三十三条第一項第三号中「第十一条第一項第七号イの事業」とあるのは「第十一条第一項第七号イの事業若しくは同法附則第八条第一項の業務のうち旧農用地整備公団法(昭和四十九年法律第四十三号)第十九条第一項第一号イの事業」と、「第十六条第二項」とあるのは「第十六条第二項及び同法附則第八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旧農用地整備公団法第二十三条第二項」と、新租税特別措置法第三十三条の二第一項第二号中「第十一条第一項第八号の事業」とあるのは「第十一条第一項第八号の事業若しくは同法附則第八条第一項の業務のうち旧農用地整備公団法第十九条第一項第二号の事業」と、新租税特別措置法第三十三条の三第一項中「第十一条第一項第七号イの事業」とあるのは「第十一条第一項第七号イの事業、同法附則第八条第一項の業務のうち旧農用地整備公団法第十九条第一項第一号イの事業」と、新租税特別措置法第三十四条の三第二項中「次に掲げる場合」とあるのは「次に掲げる場合及び土地等(旧農用地整備公団法第十九条第一項第一号イに規定する農用地及び当該農用地の上に存する権利に限る。)につき独立行政法人緑資源機構法附則第八条第一項の業務のうち旧農用地整備公団法第十九条第一項第一号イの事業が施行された場合において、当該土地等に係る換地処分により独立行政法人緑資源機構法附則第八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旧農用地整備公団法第二十三条第二項において準用する土地改良法第五十四条の二第四項に規定する清算金(当該土地等について、独立行政法人緑資源機構法附則第八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旧農用地整備公団法第二十一条第六項において準用する土地改良法第八条第五項第二号に規定する施設の用若しくは同項第三号に規定する農用地以外の用途に供する土地又は独立行政法人緑資源機構法附則第八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旧農用地整備公団法第二十三条第二項において準用する土地改良法第五十三条の三の二第一項第一号に規定する農用地に供することを予定する土地に充てるため独立行政法人緑資源機構法附則第八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旧農用地整備公団法第二十三条第二項において準用する土地改良法第五十三条の二の二第一項の規定により、地積を特に減じて換地若しくは当該権利の目的となるべき土地若しくはその部分を定めたこと又は換地若しくは当該権利の目的となるべき土地若しくはその部分が定められなかつたことにより支払われるものに限る。)を取得する場合」とする。
The provisions of Article 34-2, paragraph (2), item (xix) of the New Act on Special Measures Concerning Taxation apply to transfers of land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions, and with regard to transfers of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before that date, the provisions then in force continue to govern.
新租税特別措置法第三十四条の二第二項第十九号の規定は、個人が附則第一条第十三号に定める日以後に行う新租税特別措置法第三十四条の二第一項に規定する土地等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十四条の二第一項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。
The provisions of Article 34-2, paragraph (2), item (xxiii) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
新租税特別措置法第三十四条の二第二項第二十三号の規定は、個人が施行日以後に行う同条第一項に規定する土地等の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三十四条の二第一項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。
The provisions then in force continue to govern a transfer of assets listed in the left-hand column of item (xix) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
個人が施行日前に行った旧租税特別措置法第三十七条第一項の表の第十九号の上欄に掲げる資産の譲渡については、なお従前の例による。
Supplementary Provisions, Article 77Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. Pertaining to Shares, etc.
第七十七条(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 apply to a transfer of shares, etc. prescribed in that paragraph that an individual makes on or after January 1, 2004, and the provisions then in force continue to govern a transfer of shares, etc. prescribed in Article 37-10, paragraph (3) of the Former Act on Special Measures Concerning Taxation that an individual made before that date.
新租税特別措置法第三十七条の十第三項の規定は、個人が平成十六年一月一日以後に行う同項に規定する株式等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十七条の十第三項に規定する株式等の譲渡については、なお従前の例による。
The provisions of Article 37-10, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation, on or after January 1, 2004, of a securities investment trust for shares and similar interests, etc. prescribed in that paragraph, and the provisions then in force continue to govern the termination or partial cancellation, before that date, of a privately placed securities investment trust, etc. prescribed in Article 37-10, paragraph (5) of the Former Act on Special Measures Concerning Taxation.
新租税特別措置法第三十七条の十第五項の規定は、平成十六年一月一日以後の同項に規定する株式等証券投資信託等の終了又は一部の解約について適用し、同日前の旧租税特別措置法第三十七条の十第五項に規定する私募証券投資信託等の終了又は一部の解約については、なお従前の例による。
The provisions then in force continue to govern the deduction under the provisions of Article 37-10, paragraph (6) of the Former Act on Special Measures Concerning Taxation with regard to a person who died before the Effective Date, a person who, before the Effective Date, filed a return under the provisions of Article 127 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) for income tax for 2003, and a person who, before the Effective Date, received a determination under the provisions of Article 25 of the Act on General Rules for National Taxes for income tax for that year.
施行日前に死亡した者、施行日前に平成十五年分の所得税につき所得税法第百二十七条(同法第百六十六条において準用する場合を含む。)の規定による申告書を提出した者及び施行日前に同年分の所得税につき国税通則法第二十五条の規定による決定を受けた者に係る旧租税特別措置法第三十七条の十第六項の規定による控除については、なお従前の例による。
Supplementary Provisions, Article 78Transitional Measures Concerning Special Provisions on Calculation of Income, etc. Pertaining to Transfer, etc. of Listed Shares, etc. Held in a Specified Account
第七十八条(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 of the New Act on Special Measures Concerning Taxation apply to margin transactions, etc. prescribed in paragraph (2) of that Article that are processed on or after January 1, 2004 in a specified account prescribed in that paragraph, and the provisions then in force continue to govern margin transactions prescribed in Article 37-11-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation that were processed before that date in a specified account prescribed in that paragraph.
新租税特別措置法第三十七条の十一の三の規定は、同条第二項に規定する特定口座において平成十六年一月一日以後に処理される同項に規定する信用取引等について適用し、旧租税特別措置法第三十七条の十一の三第二項に規定する特定口座において同日前に処理された同項に規定する信用取引については、なお従前の例による。
In a specified account prescribed in Article 37-11-3, paragraph (2) of the New Act on Special Measures Concerning Taxation, a when-issued transaction prescribed in Article 37-11-3, paragraph (2) of the New Act on Special Measures Concerning Taxation in listed shares, etc. (meaning listed shares, etc. prescribed in Article 37-11, paragraph (1) of the New Act on Special Measures Concerning Taxation) that was processed before January 1, 2004 in an account other than that specified account and for which the settlement is made on or after that date may be transferred from that account, pursuant to the provisions of Cabinet Order. In such a case, the provisions of that Article apply by deeming the transaction so transferred to be a transaction processed in that specified account.
新租税特別措置法第三十七条の十一の三第二項に規定する特定口座においては、平成十六年一月一日前に当該特定口座以外の口座において処理された上場株式等(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。)の新租税特別措置法第三十七条の十一の三第二項に規定する発行日取引であって同日以後に当該発行日取引に係る決済が行われるものを当該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。この場合において、当該移管がされた取引は、当該特定口座において処理された取引とみなして、同条の規定を適用する。
Supplementary Provisions, Article 79Transitional Measures Concerning Special Provisions on Withholding at the Source, etc. on Income, etc. from Transfers of Listed Shares, etc. Held in a Specified Account
第七十九条(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 (excluding paragraph (8)) apply to the consideration for a 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 a cash settlement prescribed in that paragraph that are to be paid on or after January 1, 2004, and to the amount of settlement loss prescribed in paragraph (3), item (i), (b) of that Article arising from a cash settlement prescribed in paragraph (1) of that Article that is made on or after that date, and the provisions then in force continue to govern the consideration for a transfer of listed shares, etc. held in a specified account prescribed in Article 37-11-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the amount equivalent to the gain from a cash settlement prescribed in that paragraph that were to be paid before that date, and the amount of settlement loss prescribed in paragraph (3), item (i), (b) of that Article arising from a cash settlement prescribed in paragraph (1) of that Article that was made before that date.
新租税特別措置法第三十七条の十一の四(第八項を除く。)の規定は、平成十六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同条第三項第一号ロに規定する差損金額について適用し、同日前に支払うべき旧租税特別措置法第三十七条の十一の四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前に行われた同項に規定する差金決済により生じた同条第三項第一号ロに規定する差損金額については、なお従前の例による。
With regard to the application of the provisions of Article 37-11-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where an adjusted income amount in a specified account prescribed in that paragraph has arisen from a transfer of listed shares, etc. held in a specified account prescribed in that paragraph pertaining to a specified account referred to in that paragraph that is subject to the provisions of that paragraph, or from a cash settlement of a margin transaction in listed shares, etc. prescribed in that paragraph that was processed in that specified account, made during the period from April 1, 2003 to December 31, 2003 (referred to as the "special period" in the following paragraph), the phrase "15 percent" in that paragraph is deemed to be replaced with "7 percent".
平成十五年四月一日から同年十二月三十一日までの期間(次項において「特例期間」という。)内に行われた旧租税特別措置法第三十七条の十一の四第一項の規定の適用を受ける同項の特定口座に係る同項に規定する特定口座内保管上場株式等の譲渡又は当該特定口座において処理された同項に規定する上場株式等の信用取引に係る差金決済により同項に規定する特定口座内調整所得金額が生じた場合における同項の規定の適用については、同項中「百分の十五」とあるのは、「百分の七」とする。
With regard to the application of the provisions of Article 37-11-4, paragraph (3) of the Former Act on Special Measures Concerning Taxation in the case where, on the last day of each month within the special period, the amount listed in item (i) of that paragraph pertaining to a specified account referred to in that paragraph that is subject to the provisions of that paragraph exceeds the amount listed in item (ii) of that paragraph, the phrase "15 percent" in that paragraph is deemed to be replaced with "7 percent".
特例期間内の各月の末日において旧租税特別措置法第三十七条の十一の四第三項の規定の適用を受ける同項の特定口座に係る同項第一号に掲げる金額が同項第二号に掲げる金額を超える場合における同項の規定の適用については、同項中「百分の十五」とあるのは、「百分の七」とする。
If, on December 31, 2003, with regard to a specified account referred to in Article 37-11-4, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a securities company referred to in that paragraph has opened as of that date, the amount listed in item (i) pertaining to that specified account exceeds the amount listed in item (ii), the securities company must refund income tax equivalent to the amount of that excess (referred to as the "excess amount" in the following paragraph) to the resident prescribed in that paragraph or the nonresident who has a permanent establishment in Japan who has opened that specified account:
the amount remaining after deducting, from the total of the amounts of income tax that was collected, or was to be collected, under the provisions of Article 37-11-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation on transfers of listed shares, etc. held in a specified account prescribed in that paragraph pertaining to that specified account, or on cash settlements of margin transactions in listed shares, etc. prescribed in that paragraph that were processed in that specified account, made during 2003, the total of the amounts of income tax that was refunded, or was to be refunded, under the provisions of paragraph (3) of that Article for each month during that year;
平成十五年中に行われた当該特定口座に係る旧租税特別措置法第三十七条の十一の四第一項に規定する特定口座内保管上場株式等の譲渡又は当該特定口座において処理された同項に規定する上場株式等の信用取引に係る差金決済につき同項の規定による徴収をした、又は徴収をすべき所得税の額の合計額から同年中の各月につき同条第三項の規定による還付をした、又は還付をすべき所得税の額の合計額を控除した残額
the amount equivalent to 7 percent of the amount listed in Article 37-11-4, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation pertaining to the covered transfer, etc. prescribed in that paragraph last made in 2003 with regard to that specified account.
当該特定口座について平成十五年において最後に行われた旧租税特別措置法第三十七条の十一の四第二項に規定する対象譲渡等に係る同項第一号に掲げる金額の百分の七に相当する金額
The procedures for the refund of the excess amount under the provisions of the preceding paragraph and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order.
The provisions of Article 37-11-4, paragraph (8) of the New Act on Special Measures Concerning Taxation apply to a report referred to in Article 37-11-3, paragraph (7) of the New Act on Special Measures Concerning Taxation pertaining to transfers of listed shares, etc. prescribed in that paragraph that are processed in a withholding-selected account referred to in Article 37-11-4, paragraph (8) on or after January 1, 2004.
新租税特別措置法第三十七条の十一の四第八項の規定は、平成十六年一月一日以後に同項の源泉徴収選択口座において処理される新租税特別措置法第三十七条の十一の三第七項に規定する上場株式等の譲渡に係る同項の報告書について適用する。
Notwithstanding the provisions of Article 37-11-3, paragraph (7) of the Former Act on Special Measures Concerning Taxation, a report referred to in that paragraph pertaining to transfers of listed shares, etc. prescribed in that paragraph that were processed by December 31, 2003 in a specified account prescribed in Article 37-11-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a written notification choosing withholding for a specified account prescribed in that paragraph has been submitted (limited to a report that is to be submitted to the district director pursuant to the provisions of Article 37-11-3, paragraph (7)) need not be prepared or submitted.
旧租税特別措置法第三十七条の十一の四第一項に規定する特定口座源泉徴収選択届出書の提出がされた同項に規定する特定口座において平成十五年十二月三十一日までに処理された旧租税特別措置法第三十七条の十一の三第七項に規定する上場株式等の譲渡に係る同項の報告書(同項の規定により税務署長に提出することとされるものに限る。)については、同項の規定にかかわらず、その作成及び提出は、要しない。