Supplementary Provisions, Article 51Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets of Consolidated Corporations
第五十一条（連結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 68-70 (limited to the part concerning Article 64, paragraph (1), items (iii)-3, (iii)-4 and (vi)-2 of the New Act on Special Measures Concerning Taxation), Article 68-72 and Article 68-73 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 68-70, 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 consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent 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 68-70 (limited to the part concerning Article 64, paragraph (1), item (iii)-3 of the Former Act on Special Measures Concerning Taxation), Article 68-72 and Article 68-73 of the Former Act on Special Measures Concerning Taxation (including acts deemed to be transfers by expropriation, etc. pursuant to the provisions of Article 68-70, 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 consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date.
新租税特別措置法第六十八条の七十（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。）、第六十八条の七十二及び第六十八条の七十三の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子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六十八条の七十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、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十（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。）、第六十八条の七十二及び第六十八条の七十三の規定に該当する資産の譲渡（旧租税特別措置法第六十八条の七十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 68-70 (limited to the part concerning Article 64, paragraph (1), item (v) of the Former Act on Special Measures Concerning Taxation) and Article 68-72 (limited to the part concerning Article 65, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date.
連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十（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。）及び第六十八条の七十二（旧租税特別措置法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 68-74, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning 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 Article 68-74, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent 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 68-74, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date.
新租税特別措置法第六十八条の七十四第一項（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に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に行う新租税特別措置法第六十八条の七十四第一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、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十四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 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning 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 item that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent 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 consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date.
新租税特別措置法第六十八条の七十五第一項（新租税特別措置法第六十五条の四第一項第八号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に行う同号に規定する土地等の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子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 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation was purchased by the Japan Environment Corporation for use in a project referred to in Article 65-4, paragraph (1), item (xii) of the Former Act on Special Measures Concerning Taxation carried out by the Japan Environment Corporation.
連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の有する旧租税特別措置法第六十八条の七十五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旧租税特別措置法第六十五条の四第一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 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (xix) of the Former Act on Special Measures Concerning Taxation) that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date.
連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十五第一項（旧租税特別措置法第六十五条の四第一項第十九号に係る部分に限る。）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 68-78 through 68-80 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (xvii) of the table in Article 68-78, 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 item (xix) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent 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 consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date.
新租税特別措置法第六十八条の七十八から第六十八条の八十まで（新租税特別措置法第六十八条の七十八第一項の表の第十七号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に行う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、連結親法人又は当該連結親法人による連結完全支配関係にある連結子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 52Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc. That Are Consolidated Parent Corporations
第五十二条（連結親法人である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 68-94 of the New Act on Special Measures Concerning Taxation apply to fixed assets specified in Article 66-10, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation that a consolidated parent 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 consolidated parent corporation listed in that item acquired or manufactured before the Effective Date.
新租税特別措置法第六十八条の九十四の規定は、連結親法人で新租税特別措置法第六十六条の十第一項第二号に掲げるもの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、連結親法人で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もの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。
Supplementary Provisions, Article 53Transitional Measures Concerning Special Provisions on Exclusion of Dividends Received, etc. from Gross Profit, etc. for Casualty Insurance Companies in Consolidated Business Years
第五十三条（損害保険会社の連結事業年度における受取配当等の益金不算入等の特例に関する経過措置）
The provisions of Article 68-103-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of consolidated corporations whose consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act begins on or after the Effective Date.
新租税特別措置法第六十八条の百三の二の規定は、連結法人の法人税法第十五条の二第一項に規定する連結親法人事業年度が施行日以後に開始する連結事業年度分の法人税について適用する。
Supplementary Provisions, Article 54Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax
第五十四条（相続税及び贈与税の特例に関する経過措置）
Unless otherwise provided for, the provisions of Chapter IV of the New Act on Special Measures Concerning Taxation apply to inheritance tax or gift tax on property acquired on or after the Effective Date through inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this Article), or through gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter in this Article), and the provisions then in force continue to govern inheritance tax or gift tax on property acquired before the Effective Date through inheritance or bequest, or through gift.
新租税特別措置法第四章の規定は、別段の定めがあるものを除くほか、施行日以後に相続若しくは遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下この条において同じ。）又は贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下この条において同じ。）により取得をする財産に係る相続税又は贈与税について適用し、施行日前に相続若しくは遺贈又は贈与により取得をした財産に係る相続税又は贈与税については、なお従前の例による。
The provisions of Article 69-5, paragraph (2) (limited to the part concerning 1 billion yen in item (xii), (a)) and paragraph (5) (limited to the part concerning 1 billion yen) of the New Act on Special Measures Concerning Taxation apply to inheritance tax or gift tax on property acquired on or after January 1, 2004 through inheritance or bequest, or through gift, and the provisions then in force continue to govern inheritance tax or gift tax on property acquired before that date through inheritance or bequest, or through gift.
新租税特別措置法第六十九条の五第二項（第十二号イの十億円に係る部分に限る。）及び第五項（十億円に係る部分に限る。）の規定は、平成十六年一月一日以後に相続若しくは遺贈又は贈与により取得をする財産に係る相続税又は贈与税について適用し、同日前に相続若しくは遺贈又は贈与により取得をした財産に係る相続税又は贈与税については、なお従前の例による。
Supplementary Provisions, Article 55Transitional Measures Concerning Special Provisions on Registration and License Tax
第五十五条（登録免許税の特例に関する経過措置）
With regard to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of land pertaining to a sale prescribed in Article 76 of the Former Act on Special Measures Concerning Taxation in the case where that sale was received from the State before the Effective Date, the provisions then in force continue to govern.
施行日前に国から旧租税特別措置法第七十六条に規定する売渡しを受けた場合の当該売渡しに係る土地の所有権の保存又は移転の登記に係る登録免許税については、なお従前の例による。
The provisions of Article 79, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of a fishing vessel prescribed in paragraph (1) of that Article, or the registration of the establishment of a mortgage on that fishing vessel, that is received on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of a fishing vessel prescribed in Article 79, paragraph (1) of the Former Act on Special Measures Concerning Taxation, or the registration of the establishment of a mortgage on that fishing vessel, that was received before the Effective Date.
新租税特別措置法第七十九条第一項及び第二項の規定は、施行日以後に受ける同条第一項に規定する漁船の所有権の保存若しくは移転の登記又は当該漁船を目的とする抵当権の設定の登記に係る登録免許税について適用し、施行日前に受けた旧租税特別措置法第七十九条第一項に規定する漁船の所有権の保存若しくは移転の登記又は当該漁船を目的とする抵当権の設定の登記に係る登録免許税については、なお従前の例による。
The provisions of Article 79, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership of an international ship prescribed in paragraph (3) of that Article, or the registration of the establishment of a mortgage on that international ship, that is received on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of preservation of ownership of an international ship prescribed in Article 79, paragraph (3) of the Former Act on Special Measures Concerning Taxation, or the registration of the establishment of a mortgage on that international ship, that was received before the Effective Date.
新租税特別措置法第七十九条第三項及び第四項の規定は、施行日以後に受ける同条第三項に規定する国際船舶の所有権の保存の登記又は当該国際船舶を目的とする抵当権の設定の登記に係る登録免許税について適用し、施行日前に受けた旧租税特別措置法第七十九条第三項に規定する国際船舶の所有権の保存の登記又は当該国際船舶を目的とする抵当権の設定の登記に係る登録免許税については、なお従前の例による。
The provisions of Article 80-2, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of an increase in capital prescribed in that paragraph that is received on or after the Effective Date.
新租税特別措置法第八十条の二第三項の規定は、施行日以後に受ける同項に規定する資本の増加の登記に係る登録免許税について適用する。
With regard to registration and license tax on the registration of preservation of ownership of that land in the case where, before the Effective Date, a corporation prescribed in Article 83 of the Former Act on Special Measures Concerning Taxation acquired ownership of land to be used for a specified public construction project prescribed in that Article, the provisions then in force continue to govern.
施行日前に旧租税特別措置法第八十三条に規定する法人が、同条に規定する特定の公共的建設事業の用に供する土地の所有権の取得をした場合における当該所有権の保存の登記に係る登録免許税については、なお従前の例による。
Supplementary Provisions, Article 56Transitional Measures Concerning Special Provisions on Petroleum and Coal Tax
第五十六条（石油石炭税の特例に関する経過措置）
The provisions then in force continue to govern petroleum and coal tax that was imposed, or should have been imposed, before the Effective Date.
施行日前に課した、又は課すべきであった石油石炭税については、なお従前の例による。
With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date in connection with petroleum and coal tax which the provisions then in force are to continue to govern pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.
施行日前にした行為及び前項の規定によりなお従前の例によることとされる石油石炭税に係る施行日以後にした行為に対する罰則の適用については、なお従前の例による。
Supplementary Provisions, Article 57Transitional Measures Concerning Special Provisions on Aviation Fuel Tax
第五十七条（航空機燃料税の特例に関する経過措置）
The provisions then in force continue to govern aviation fuel tax that was imposed, or should have been imposed, before the Effective Date.
施行日前に課した、又は課すべきであった航空機燃料税については、なお従前の例による。
If, at the time when an aircraft that is an aircraft on a specified remote island route prescribed in Article 90-9, paragraph (1) of the New Act on Special Measures Concerning Taxation first flies on or after the Effective Date, there exists in that aircraft aviation fuel on which aviation fuel tax has been or is to be imposed at the tax rate prescribed in Article 90-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 90-8-2 of the Former Act on Special Measures Concerning Taxation, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft is located, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in Article 90-9, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to have been loaded onto that aircraft. In such a case, necessary matters concerning the application of the provisions of the Aviation Fuel Tax Act (Act No. 7 of 1972) to that aviation fuel are specified by Cabinet Order.
施行日以後最初に航行する時において新租税特別措置法第九十条の九第一項に規定する特定離島路線航空機である航空機に旧租税特別措置法第九十条の八の二において準用する旧租税特別措置法第九十条の八第一項に規定する税率により航空機燃料税が課された、又は課されるべき航空機燃料が現存する場合には、その時に、当該航空機の現存する場所において、当該航空機燃料が当該航空機から取卸しをされたものとみなし、かつ、新租税特別措置法第九十条の九第一項に規定する税率により航空機燃料税が課されるべき航空機燃料が当該航空機に積み込まれたものとみなす。この場合において、当該航空機燃料に対する航空機燃料税法（昭和四十七年法律第七号）の規定の適用に関し必要な事項は、政令で定める。
If, at the time when an aircraft that is a general domestic aircraft prescribed in Article 90-9, paragraph (2) of the New Act on Special Measures Concerning Taxation first flies on or after the Effective Date, there exists in that aircraft aviation fuel on which aviation fuel tax has been or is to be imposed at the tax rate prescribed in Article 90-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 90-8-2 of the Former Act on Special Measures Concerning Taxation, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft is located, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in Article 11 of the Aviation Fuel Tax Act is deemed to have been loaded onto that aircraft. In such a case, necessary matters concerning the application of the provisions of that Act to that aviation fuel are specified by Cabinet Order.
施行日以後最初に航行する時において新租税特別措置法第九十条の九第二項に規定する一般国内航空機である航空機に旧租税特別措置法第九十条の八の二において準用する旧租税特別措置法第九十条の八第一項に規定する税率により航空機燃料税が課された、又は課されるべき航空機燃料が現存する場合には、その時に、当該航空機の現存する場所において、当該航空機燃料が当該航空機から取卸しをされたものとみなし、かつ、航空機燃料税法第十一条に規定する税率により航空機燃料税が課されるべき航空機燃料が当該航空機に積み込まれたものとみなす。この場合において、当該航空機燃料に対する同法の規定の適用に関し必要な事項は、政令で定める。
With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date in connection with aviation fuel tax which the provisions then in force are to continue to govern pursuant to the provisions of paragraph (1), the provisions then in force continue to govern.
施行日前にした行為及び第一項の規定によりなお従前の例によることとされる航空機燃料税に係る施行日以後にした行為に対する罰則の適用については、なお従前の例による。
Supplementary Provisions, Article 62Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
第六十二条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置）
The provisions then in force continue to govern inheritance tax in the case where an agricultural heir prescribed in Article 19, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article obtained, before the Effective Date, the approval of the district director prescribed in that paragraph with regard to the expectation that the heir will convert land that falls under the category of specified agricultural land, etc. within an urbanization promotion area prescribed in that paragraph in a manner that satisfies the requirements listed in the items of that paragraph.
前条の規定による改正前の租税特別措置法の一部を改正する法律附則第十九条第六項に規定する農業相続人が、同項に規定する特定市街化区域農地等に該当するものについて同項各号に掲げる要件に該当する転用をする見込みであることにつき施行日前に同項に規定する税務署長の承認を受けた場合における相続税については、なお従前の例による。
Supplementary Provisions, Article 65Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake
第六十五条（租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律の一部改正に伴う経過措置）
The provisions of Article 18 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake as amended by the provisions of the preceding Article 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.
前条の規定による改正後の租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律附則第十八条の規定は、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。
With regard to the application of the provisions of Article 6 of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Promptly in Response to Changes in the Economy and Society, etc. in the case where the provisions of the preceding paragraph apply, the phrase "provisions and" in Article 2, item (iii) of that Act is deemed to be replaced with "provisions, the provisions of Article 65, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004) and".
前項の規定の適用がある場合における経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律第六条の規定の適用については、同法第二条第三号中「規定並びに」とあるのは、「規定、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）附則第六十五条第一項の規定並びに」とする。
Supplementary Provisions, Article 82Delegation of Other Transitional Measures to Cabinet Order
第八十二条（その他の経過措置の政令への委任）
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。