Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2004; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
この法律は、平成十六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 following provisions: July 1, 2004;
次に掲げる規定 平成十六年七月一日
Omitted
略
the provisions in Article 7 amending Article 28-4, paragraph (3), item (ii) of the Act on Special Measures Concerning Taxation, the provisions amending Article 31-2, paragraph (2), item (ii) of that Act (limited to the part replacing "Urban Development Corporation" with "Urban Renaissance Agency"), the provisions amending item (v) of that paragraph (limited to the part replacing "Urban Development Corporation and Japan Regional Development Corporation" with "Urban Renaissance Agency"), the provisions amending Article 33, paragraph (1), item (iii)-5 of that Act (excluding the part renumbering that item as item (iii)-6 of that paragraph), the provisions amending Article 34, paragraph (2), item (i) of that Act (limited to the part replacing "Urban Development Corporation," with "Urban Renaissance Agency or" and deleting "or Japan Regional Development Corporation"), the provisions amending Article 34-2, paragraph (2), item (i) of that Act (limited to the part replacing "Urban Development Corporation, Japan Regional Development Corporation" with "Urban Renaissance Agency"), the provisions amending item (xiv) of the table in Article 37, paragraph (1) of that Act, the provisions amending Article 41, paragraph (1), items (ii) and (iii) of that Act, the provisions deleting Article 42-2-2 of that Act, the provisions amending Article 64, paragraph (1), item (iii)-5 of that Act (excluding the part renumbering that item as item (iii)-6 of that paragraph), the provisions amending Article 65-3, paragraph (1), item (i) of that Act (limited to the part replacing "Urban Development Corporation," with "Urban Renaissance Agency or" and deleting "or Japan Regional Development Corporation"), the provisions amending Article 65-4, paragraph (1), item (i) of that Act (limited to the part replacing "Urban Development Corporation, Japan Regional Development Corporation" with "Urban Renaissance Agency"), the provisions amending item (xv) of the table in Article 65-7, paragraph (1) of that Act, and the provisions amending Article 83-3, paragraph (4) of that Act, and the provisions of Article 35 and Article 61 (limited to the part replacing "Urban Development Corporation" with "Urban Renaissance Agency") of the Supplementary Provisions;
第七条中租税特別措置法第二十八条の四第三項第二号の改正規定、同法第三十一条の二第二項第二号の改正規定（「都市基盤整備公団」を「独立行政法人都市再生機構」に改める部分に限る。）、同項第五号の改正規定（「都市基盤整備公団及び地域振興整備公団」を「独立行政法人都市再生機構」に改める部分に限る。）、同法第三十三条第一項第三号の五の改正規定（同号を同項第三号の六とする部分を除く。）、同法第三十四条第二項第一号の改正規定（「都市基盤整備公団、」を「独立行政法人都市再生機構又は」に改め、「又は地域振興整備公団」を削る部分に限る。）、同法第三十四条の二第二項第一号の改正規定（「都市基盤整備公団、地域振興整備公団」を「独立行政法人都市再生機構」に改める部分に限る。）、同法第三十七条第一項の表の第十四号の改正規定、同法第四十一条第一項第二号及び第三号の改正規定、同法第四十二条の二の二を削る改正規定、同法第六十四条第一項第三号の五の改正規定（同号を同項第三号の六とする部分を除く。）、同法第六十五条の三第一項第一号の改正規定（「都市基盤整備公団、」を「独立行政法人都市再生機構又は」に改め、「又は地域振興整備公団」を削る部分に限る。）、同法第六十五条の四第一項第一号の改正規定（「都市基盤整備公団、地域振興整備公団」を「独立行政法人都市再生機構」に改める部分に限る。）、同法第六十五条の七第一項の表の第十五号の改正規定並びに同法第八十三条の三第四項の改正規定並びに附則第三十五条及び第六十一条（「都市基盤整備公団」を「独立行政法人都市再生機構」に改める部分に限る。）の規定
the provisions in Article 7 amending item (i) of the table in Article 11, paragraph (1) of the Act on Special Measures Concerning Taxation, the provisions amending item (i) of the table in Article 43, paragraph (1) of that Act and the provisions amending item (i) of the table in Article 68-16, paragraph (1) of that Act, and the provisions of Article 25, paragraph (1), Article 40, paragraph (1) and Article 49, paragraph (1) of the Supplementary Provisions: November 1, 2004;
第七条中租税特別措置法第十一条第一項の表の第一号の改正規定、同法第四十三条第一項の表の第一号の改正規定及び同法第六十八条の十六第一項の表の第一号の改正規定並びに附則第二十五条第一項、第四十条第一項及び第四十九条第一項の規定 平成十六年十一月一日
the following provisions: January 1, 2005;
次に掲げる規定 平成十七年一月一日
Omitted
略
the provisions in Article 7 amending Article 12, paragraph (1) of the Act on Special Measures Concerning Taxation (excluding the part adding "and any other district specified by Cabinet Order as being similar thereto" after "district"), the provisions amending Article 34-3, paragraph (2), item (iv) of that Act, the provisions adding one Article after Article 41-15 of that Act, the provisions amending Article 41-17, paragraph (1) of that Act and the provisions amending Article 45, paragraph (1) of that Act (excluding the part adding "and any other district specified by Cabinet Order as being similar thereto" after "district"), and the provisions of Article 25, paragraph (5), Article 34, Article 40, paragraph (8), Article 49, paragraph (8) and Article 71 of the Supplementary Provisions;
第七条中租税特別措置法第十二条第一項の改正規定（「地区」の下に「及びこれに類する地区として政令で定める地区」を加える部分を除く。）、同法第三十四条の三第二項第四号の改正規定、同法第四十一条の十五の次に一条を加える改正規定、同法第四十一条の十七第一項の改正規定及び同法第四十五条第一項の改正規定（「地区」の下に「及びこれに類する地区として政令で定める地区」を加える部分を除く。）並びに附則第二十五条第五項、第三十四条、第四十条第八項、第四十九条第八項及び第七十一条の規定
the provisions in Article 7 amending Article 41-12, paragraph (12) of the Act on Special Measures Concerning Taxation (excluding the part replacing "paragraph (16)" with "paragraph (18)") and the provisions of Article 33, paragraph (2) of the Supplementary Provisions: April 1, 2006;
第七条中租税特別措置法第四十一条の十二第十二項の改正規定（「第十六項」を「第十八項」に改める部分を除く。）及び附則第三十三条第二項の規定 平成十八年四月一日
the following provisions: the date on which the Trust Business Act (Act No. 154 of 2004) comes into effect.
次に掲げる規定 信託業法（平成十六年法律第百五十四号）の施行の日
Omitted
略
the provisions in Article 7 amending Article 9, paragraph (2) of the Act on Special Measures Concerning Taxation, the provisions amending Article 9-4 of that Act, the provisions amending Article 40-4 of that Act, the provisions amending Article 41-9 of that Act, the provisions amending Article 41-12, paragraph (4) of that Act, the provisions amending Article 66-4, paragraph (6) of that Act, the provisions amending Article 66-6 of that Act, the provisions amending Article 68-3-3 of that Act (excluding the part replacing "March 31, 2004" with "March 31, 2006" in paragraph (9) of that Article), the provisions amending Article 68-3-4 of that Act (excluding the part replacing "March 31, 2004" with "March 31, 2006" in paragraph (9) of that Article), the provisions amending Article 68-3-5, paragraph (1), paragraph (3), paragraphs (5) through (8), paragraph (14), paragraph (15), item (i), paragraph (16) and paragraph (18) of that Act, the provisions amending Articles 68-3-6 through 68-4 of that Act, the provisions amending Article 68-88, paragraph (5) of that Act, and the provisions amending Article 68-90 of that Act;
第七条中租税特別措置法第九条第二項の改正規定、同法第九条の四の改正規定、同法第四十条の四の改正規定、同法第四十一条の九の改正規定、同法第四十一条の十二第四項の改正規定、同法第六十六条の四第六項の改正規定、同法第六十六条の六の改正規定、同法第六十八条の三の三の改正規定（同条第九項中「平成十六年三月三十一日」を「平成十八年三月三十一日」に改める部分を除く。）、同法第六十八条の三の四の改正規定（同条第九項中「平成十六年三月三十一日」を「平成十八年三月三十一日」に改める部分を除く。）、同法第六十八条の三の五第一項、第三項、第五項から第八項まで、第十四項、第十五項第一号、第十六項及び第十八項の改正規定、同法第六十八条の三の六から第六十八条の四までの改正規定、同法第六十八条の八十八第五項の改正規定並びに同法第六十八条の九十の改正規定
the provisions in Article 7 amending Article 14-2, paragraph (2), item (v) of the Act on Special Measures Concerning Taxation and the provisions amending Article 47-2, paragraph (3), item (v) of that Act, and the provisions of Article 25, paragraphs (10) and (11), Article 40, paragraphs (13) and (14), and Article 49, paragraphs (13) and (14) of the Supplementary Provisions: the date on which the Act on Countermeasures against Flood Damage of Specified Rivers Running Across Cities (Act No. 77 of 2003) comes into effect;
the provisions in Article 7 amending Article 26, paragraph (2), item (iii) of the Act on Special Measures Concerning Taxation: the date on which the Act on Medical Care and Treatment for Persons Who Have Caused Serious Cases Under the Condition of Insanity (Act No. 110 of 2003) comes into effect;
第七条中租税特別措置法第二十六条第二項第三号の改正規定 心神喪失等の状態で重大な他害行為を行った者の医療及び観察等に関する法律（平成十五年法律第百十号）の施行の日
the provisions in Article 7 amending Article 28, paragraph (1), item (ii) of the Act on Special Measures Concerning Taxation, the provisions amending Article 34-2, paragraph (2), item (xii) of that Act (limited to the part replacing "advancement of the structure of small and medium-sized enterprises prescribed in Article 21, paragraph (1), item (ii) of the Japan Small and Medium Enterprise Corporation Act (Act No. 19 of 1999)" with "collaboration, etc. or vitalization of the agglomeration of small and medium-sized enterprises prescribed in Article 15, paragraph (1), item (iii) of the Act on the Organization for Small & Medium Enterprises and Regional Innovation, Japan, Independent Administrative Agency (Act No. 147 of 2002)"), the provisions amending Article 65-4, paragraph (1), item (xii) of that Act (limited to the part replacing "advancement of the structure of small and medium-sized enterprises prescribed in Article 21, paragraph (1), item (ii) of the Japan Small and Medium Enterprise Corporation Act" with "collaboration, etc. or vitalization of the agglomeration of small and medium-sized enterprises prescribed in Article 15, paragraph (1), item (iii) of the Act on the Organization for Small & Medium Enterprises and Regional Innovation, Japan, Independent Administrative Agency"), and the provisions amending Article 66-11, paragraph (1), item (ii) of that Act: the date on which the Act on the Abolition, etc. of the Japan Small and Medium Enterprise Corporation Act and the Machinery Credit Insurance Act (Act No. 146 of 2002) comes into effect;
第七条中租税特別措置法第二十八条第一項第二号の改正規定、同法第三十四条の二第二項第十二号の改正規定（「中小企業総合事業団法（平成十一年法律第十九号）第二十一条第一項第二号に規定する中小企業構造の高度化」を「独立行政法人中小企業基盤整備機構法（平成十四年法律第百四十七号）第十五条第一項第三号に規定する連携等若しくは中小企業の集積の活性化」に改める部分に限る。）、同法第六十五条の四第一項第十二号の改正規定（「中小企業総合事業団法第二十一条第一項第二号に規定する中小企業構造の高度化」を「独立行政法人中小企業基盤整備機構法第十五条第一項第三号に規定する連携等若しくは中小企業の集積の活性化」に改める部分に限る。）及び同法第六十六条の十一第一項第二号の改正規定 中小企業総合事業団法及び機械類信用保険法の廃止等に関する法律（平成十四年法律第百四十六号）の施行の日
the provisions in Article 7 amending Article 34-2, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation (limited to the part adding ", the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN" after "the same applies hereinafter)") and the provisions amending Article 65-4, paragraph (1), item (i) of that Act (limited to the part adding ", the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN" after "the same applies hereinafter)"): the date on which the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Japan Finance Corporation for Small Business Act and the Act on the Organization for Small & Medium Enterprises and Regional Innovation, Japan, Independent Administrative Agency (Act No. 35 of 2004) come into effect;
第七条中租税特別措置法第三十四条の二第二項第一号の改正規定（「同じ。）」の下に「、独立行政法人中小企業基盤整備機構」を加える部分に限る。）及び同法第六十五条の四第一項第一号の改正規定（「同じ。）」の下に「、独立行政法人中小企業基盤整備機構」を加える部分に限る。） 中小企業金融公庫法及び独立行政法人中小企業基盤整備機構法の一部を改正する法律（平成十六年法律第三十五号）附則第一条第二号に掲げる規定の施行の日
the provisions in Article 7 amending Article 80-3 of the Act on Special Measures Concerning Taxation and the provisions amending Article 81, paragraph (5) of that Act (excluding the part renumbering that paragraph as paragraph (4) of that Article): the date on which the Act on Special Measures for Strengthening Financial Functions (Act No. 128 of 2004) comes into effect.
第七条中租税特別措置法第八十条の三の改正規定及び同法第八十一条第五項の改正規定（同項を同条第四項とする部分を除く。） 金融機能の強化のための特別措置に関する法律（平成十六年法律第百二十八号）の施行の日
Supplementary Provisions, Article 19Principle of the Transitional Measures Concerning Special Provisions on Income 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所得税の特例に関する経過措置の原則）
Unless otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 7 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" up to Article 57 of the Supplementary Provisions) apply to income tax for 2004 and subsequent years, and the provisions then in force continue to govern income tax for 2003 and prior years.
第七条の規定による改正後の租税特別措置法（以下附則第五十七条までにおいて「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、平成十六年分以後の所得税について適用し、平成十五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 20Transitional Measures Concerning Tax Exemption on Interest Income, etc. from Workers' Asset-Building Housing Savings and Workers' Asset-Building Pension Savings
第二十条（勤労者財産形成住宅貯蓄及び勤労者財産形成年金貯蓄の利子所得等の非課税に関する経過措置）
The provisions of Article 4-2, paragraph (9) and Article 4-3, paragraph (10) of the New Act on Special Measures Concerning Taxation apply where the facts prescribed in those provisions arise on or after the Effective Date, and the provisions then in force continue to govern where the facts prescribed in Article 4-2, paragraph (9) or Article 4-3, paragraph (10) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 7 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" up to Article 57 of the Supplementary Provisions) arose before the Effective Date.
新租税特別措置法第四条の二第九項及び第四条の三第十項の規定は、施行日以後にこれらの規定に規定する事実が生ずる場合について適用し、施行日前に第七条の規定による改正前の租税特別措置法（以下附則第五十七条までにおいて「旧租税特別措置法」という。）第四条の二第九項又は第四条の三第十項に規定する事実が生じた場合については、なお従前の例による。
Supplementary Provisions, Article 21Transitional Measures Concerning Special Provisions on Withholding at the Source for Distributions of Proceeds Received by Securities Companies, etc. That Have Purchased Beneficiary Certificates of Publicly Offered Securities Investment Trusts for Shares and Similar Interests
第二十一条（公募株式等証券投資信託の受益証券を買い取った証券業者等が支払を受ける収益の分配に係る源泉徴収の特例に関する経過措置）
The provisions of Article 9-5 of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation of a publicly offered securities investment trust in shares, etc. prescribed in paragraph (1) of that Article pertaining to its beneficiary certificates that a securities company, etc. prescribed in that paragraph purchases on or after the Effective Date.
新租税特別措置法第九条の五の規定は、同条第一項に規定する証券業者等が施行日以後に買い取る同項に規定する公募株式等証券投資信託の受益証券に係る当該公募株式等証券投資信託の終了又は一部の解約について適用する。
Supplementary Provisions, Article 22Transitional Measures Concerning Special Provisions on Deemed Dividend Taxation Where Shares Pertaining to Inherited Property Are Transferred to a Stock Company Other Than the Listed Company, etc. That Issued Them
第二十二条（相続財産に係る株式をその発行した上場会社等以外の株式会社に譲渡した場合のみなし配当課税の特例に関する経過措置）
The provisions of Article 9-7 of the New Act on Special Measures Concerning Taxation apply where an individual transfers, on or after the Effective Date, shares prescribed in paragraph (1) of that Article that the individual acquires on or after the Effective Date by inheritance or bequest prescribed in that paragraph.
新租税特別措置法第九条の七の規定は、個人が施行日以後に同条第一項に規定する相続又は遺贈により取得する同項に規定する株式を施行日以後に譲渡する場合について適用する。
Supplementary Provisions, Article 23Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Equipment for Promoting Reform of the Energy Supply and Demand Structure Is Acquired
第二十三条（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 (iv) of the Former Act on Special Measures Concerning Taxation that an individual acquired, or 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四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 24Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc.
第二十四条（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 the provisions then in force continue to govern business base strengthening equipment 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.
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四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。