Supplementary Provisions, Article 40Transitional Measures Concerning Depreciation of Corporations
第四十条（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 (limited to the part concerning item (i) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item that a corporation makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) of on or after November 1, 2004, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (i) of the table in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before that date.
新租税特別措置法第四十三条第一項（同項の表の第一号に係る部分に限る。）の規定は、法人が平成十六年十一月一日以後に取得等（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、法人が同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の表の第一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 43, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iv) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item that a corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of item (iv) of the table in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date.
新租税特別措置法第四十三条第一項（同項の表の第四号に係る部分に限る。）の規定は、法人が施行日以後に取得等をする同号の中欄に掲げる減価償却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四十三条第一項の表の第四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 43-3, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to conservation project assets, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern conservation project assets, etc. prescribed in Article 43-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date.
新租税特別措置法第四十三条の三第二項の規定は、法人が施行日以後に取得等をする同項に規定する保全事業等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四十三条の三第二項に規定する保全事業等資産については、なお従前の例による。
With regard to specified leisure facilities prescribed in Article 44-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquires or constructs within the area of a priority development district referred to in that paragraph that is specified in a basic plan referred to in that paragraph for which the approval prescribed in that paragraph was obtained before the Effective Date, the provisions of that Article remain in force.
施行日前に旧租税特別措置法第四十四条の五第一項に規定する承認を受けた同項の基本構想において定められた同項の重点整備地区の区域内において、法人が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は、同条の規定は、なおその効力を有する。
The provisions then in force continue to govern depreciable assets listed in the middle column of items (vi) through (ix) of the table in Article 44-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date.
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六号から第九号まで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 44-9 of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in paragraph (1) of that Article that a corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern recycling equipment, etc. prescribed in Article 44-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date.
新租税特別措置法第四十四条の九の規定は、法人が施行日以後に取得等をする同条第一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 then in force continue to govern import-related business assets prescribed in Article 44-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date.
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 that a corporation makes an acquisition, etc. of within a district for the introduction of industry, etc. specified in an implementation plan prescribed in item (i) of the table in that paragraph (limited to one specified by December 31, 2004), during the period from the date on which that implementation plan was specified to December 31, 2009, 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に規定する実施計画（平成十六年十二月三十一日までに定められたものに限る。）に定められた工業等導入地区内において当該実施計画が定められた日から平成二十一年十二月三十一日までの間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 45 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iii) of the table in paragraph (1)) apply to industrial machinery, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date.
新租税特別措置法第四十五条（第一項の表の第三号に係る部分に限る。）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する。
With regard to depreciable assets specified in Article 46-3, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation held by a corporation referred to in that item that received the certification prescribed in that item before the Effective Date, 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二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 specified good-quality rental housing prescribed in that paragraph that a corporation acquires or newly builds 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特定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 built before the Effective Date, the provisions of that Article (limited to the part concerning that paragraph) remain in force. In such a case, the phrase "Article 68-34, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 68-34, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), which remains in force pursuant to the provisions of Article 49, paragraph (12) of the Supplementary Provisions of that Act".
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「第六十八条の三十四第一項」とあるのは、「所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十九条第十二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七条の規定による改正前の租税特別措置法第六十八条の三十四第一項」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 builds on or after the date specified in Article 1, item (vi) of the Supplementary Provisions.
新租税特別措置法第四十七条の二第一項の規定は、法人が附則第一条第六号に定める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 built before the date specified in Article 1, item (vi) of the Supplementary Provisions, the provisions of that Article remain in force. In such a case, the phrase "Article 68-35, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 68-35, paragraph (1) of the Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to the provisions of Article 49, paragraph (14) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004)".
法人が附則第一条第六号に定める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「第六十八条の三十五第一項」とあるのは、「所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十九条第十四項の規定により読み替えて適用される租税特別措置法第六十八条の三十五第一項」とする。
The provisions of Article 48 of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in paragraph (1) of that Article 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の規定は、法人が施行日以後に取得又は建設をする同条第一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 such a case, the phrase "Article 68-36, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 68-36, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), which remains in force pursuant to the provisions of Article 49, paragraph (16) of the Supplementary Provisions of that Act".
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「第六十八条の三十六第一項」とあるのは、「所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第四十九条第十六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七条の規定による改正前の租税特別措置法第六十八条の三十六第一項」とする。
The provisions of Article 52 of the New Act on Special Measures Concerning Taxation apply to contributions specified in paragraph (1), item (ii) of that Article that a corporation pays on or after the Effective Date, and the provisions then in force continue to govern contributions specified in Article 52, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that a corporation paid before the Effective Date.
新租税特別措置法第五十二条の規定は、法人が施行日以後に支出する同条第一項第二号に定める負担金について適用し、法人が施行日前に支出した旧租税特別措置法第五十二条第一項第二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 41Transitional Measures Concerning Reserves of Corporations
第四十一条（法人の準備金に関する経過措置）
The provisions of Article 55 of the New Act on Special Measures Concerning Taxation apply to specified shares, etc. prescribed in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date.
新租税特別措置法第五十五条の規定は、法人が施行日以後に取得する同条第一項に規定する特定株式等について適用し、法人が施行日前に取得した旧租税特別措置法第五十五条第一項に規定する特定株式等については、なお従前の例による。
With regard to the application of the provisions of Article 56, paragraph (1) of the New Act on Special Measures Concerning Taxation to specified urban railway construction work prescribed in that paragraph that is specified in a development project plan prescribed in that paragraph pertaining to the certification prescribed in that paragraph that a corporation prescribed in that paragraph received before the Effective Date, the phrase "4/10" in item (ii) of that paragraph is deemed to be replaced with "1/2".
新租税特別措置法第五十六条第一項に規定する法人が施行日前に受けた同項に規定する認定に係る同項に規定する整備事業計画に定められた同項に規定する特定都市鉄道工事に係る同項の規定の適用については、同項第二号中「十分の四」とあるのは、「二分の一」とする。
Supplementary Provisions, Article 42Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets of Corporations
第四十二条（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 64 (limited to the part concerning paragraph (1), items (iii)-3, (iii)-4 and (vi)-2), Article 65 and Article 65-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to transfers of assets falling under these provisions (including acts deemed to be transfers by expropriation, etc. pursuant to the provisions of Article 64, paragraph (2) of the New Act on Special Measures Concerning Taxation and other acts that are to be included in transfers under these provisions) that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to transfers of assets falling under the provisions of Article 64 (limited to the part concerning paragraph (1), item (iii)-3), Article 65 and Article 65-2 of the Former Act on Special Measures Concerning Taxation (including acts deemed to be transfers by expropriation, etc. pursuant to the provisions of Article 64, paragraph (2) of the Former Act on Special Measures Concerning Taxation and other acts that are to be included in transfers under these provisions) that a corporation made before the Effective Date.
新租税特別措置法第六十四条（第一項第三号の三、第三号の四及び第六号の二に係る部分に限る。）、第六十五条及び第六十五条の二の規定は、法人が施行日以後に行うこれらの規定に該当する資産の譲渡（新租税特別措置法第六十四条第二項の規定により収用等による譲渡があったものとみなされる行為その他これらの規定において譲渡に含まれるものとされる行為を含む。）に係る法人税について適用し、法人が施行日前に行った旧租税特別措置法第六十四条（第一項第三号の三に係る部分に限る。）、第六十五条及び第六十五条の二の規定に該当する資産の譲渡（旧租税特別措置法第六十四条第二項の規定により収用等による譲渡があったものとみなされる行為その他これらの規定において譲渡に含まれるものとされる行為を含む。）に係る法人税については、なお従前の例による。
The provisions then in force continue to govern corporation tax pertaining to transfers of assets falling under the provisions of Article 64 (limited to the part concerning paragraph (1), item (v)) and Article 65 (limited to the part concerning paragraph (1), item (iii)) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
法人が施行日前に行った旧租税特別措置法第六十四条（第一項第五号に係る部分に限る。）及び第六十五条（第一項第三号に係る部分に限る。）の規定に該当する資産の譲渡に係る法人税については、なお従前の例による。
The provisions of Article 65-3, paragraph (1), items (i), (ii)-2 and (iii) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to transfers of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to transfers of land, etc. prescribed in Article 65-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
新租税特別措置法第六十五条の三第一項第一号、第二号の二及び第三号の規定は、法人が施行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し、法人が施行日前に行った旧租税特別措置法第六十五条の三第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
The provisions of Article 65-4, paragraph (1), item (viii) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to transfers of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to transfers of land, etc. prescribed in Article 65-4, paragraph (1), item (viii) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
新租税特別措置法第六十五条の四第一項第八号の規定は、法人が施行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し、法人が施行日前に行った旧租税特別措置法第六十五条の四第一項第八号に規定する土地等の譲渡に係る法人税については、なお従前の例による。
The provisions then in force continue to govern the case where, before the Effective Date, land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by a corporation was purchased by the Japan Environment Corporation for use in a project referred to in item (xii) of that paragraph carried out by the Japan Environment Corporation.
法人の有する旧租税特別措置法第六十五条の四第一項に規定する土地等が、施行日前に環境事業団が行った同項第十二号の事業の用に供するために環境事業団に買い取られた場合については、なお従前の例による。
The provisions then in force continue to govern corporation tax pertaining to transfers of land, etc. prescribed in Article 65-4, paragraph (1), item (xix) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
法人が施行日前に行った旧租税特別措置法第六十五条の四第一項第十九号に規定する土地等の譲渡に係る法人税については、なお従前の例による。
The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (xix) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to transfers of assets listed in the left-hand column of that item that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to transfers of assets listed in the left-hand column of item (xix) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
新租税特別措置法第六十五条の七から第六十五条の九まで（新租税特別措置法第六十五条の七第一項の表の第十九号に係る部分に限る。）の規定は、法人が施行日以後に行う同号の上欄に掲げる資産の譲渡に係る法人税について適用し、法人が施行日前に行った旧租税特別措置法第六十五条の七第一項の表の第十九号の上欄に掲げる資産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 43Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.
第四十三条（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 of the New Act on Special Measures Concerning Taxation apply to fixed assets specified in paragraph (1), item (ii) of that Article that a corporation listed in that item acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern fixed assets specified in Article 66-10, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that a corporation listed in that item acquired or manufactured before the Effective Date.
新租税特別措置法第六十六条の十の規定は、同条第一項第二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し、旧租税特別措置法第六十六条の十第一項第二号に掲げる法人が施行日前に取得又は製作をした同号に定める固定資産については、なお従前の例による。