Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on the date on which the Postal Service Privatization Act comes into effect; provided, however, that the provisions in Article 62 amending the heading of Article 84-5 of the Act on Special Measures Concerning Taxation and adding one paragraph to that Article, the provisions in Article 124 amending Article 1, item (ii) of the Supplementary Provisions of the Act on the Arrangement of Relevant Acts for the Improvement of Securities Markets Through Reform of the Securities Settlement System and Other Systems, renumbering Article 85 of the Supplementary Provisions of that Act as Article 86 of the Supplementary Provisions of that Act, moving Articles 82 through 84 of the Supplementary Provisions of that Act down by one Article each, and adding one Article after Article 81 of the Supplementary Provisions of that Act, and the provisions of Articles 30, 31, and 34, Article 60, paragraph (12), Article 66, paragraph (1), Article 67, and Article 93, paragraph (2) of the Supplementary Provisions come into effect on the date on which the provisions set forth in Article 1, item (i) of the Supplementary Provisions of the Postal Service Privatization Act come into effect.
この法律は、郵政民営化法の施行の日から施行する。ただし、第六十二条中租税特別措置法第八十四条の五の見出しの改正規定及び同条に一項を加える改正規定、第百二十四条中証券決済制度等の改革による証券市場の整備のための関係法律の整備等に関する法律附則第一条第二号の改正規定及び同法附則第八十五条を同法附則第八十六条とし、同法附則第八十二条から第八十四条までを一条ずつ繰り下げ、同法附則第八十一条の次に一条を加える改正規定並びに附則第三十条、第三十一条、第三十四条、第六十条第十二項、第六十六条第一項、第六十七条及び第九十三条第二項の規定は、郵政民営化法附則第一条第一号に掲げる規定の施行の日から施行する。
Supplementary Provisions, Article 92Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第九十二条（租税特別措置法の一部改正に伴う経過措置）
The provisions then in force continue to govern postal savings prescribed in Article 3-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 62 (hereinafter referred to as "the Former Act on Special Measures Concerning Taxation" in this Article) (limited to the postal savings listed in the items of Article 5, paragraph (1) of the Supplementary Provisions; referred to as "postal savings carried over" in the following paragraph) that an individual who has a domicile in Japan and who is a person with a disability or other eligible person prescribed in Article 3-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation deposited before the Effective Date pursuant to the provisions of Article 9-2, paragraph (1) of the Income Tax Act prior to the amendment by the provisions of Article 78 (referred to as "the Former Income Tax Act" in the following paragraph).
The provisions then in force continue to govern interest on postal savings prescribed in Article 3-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding postal savings carried over) that an individual who has a domicile in Japan and who is a person with a disability or other eligible person prescribed in Article 3-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation deposited before the Effective Date pursuant to the provisions of Article 9-2, paragraph (1) of the Former Income Tax Act, being interest on those postal savings that is to be received before the Effective Date and that corresponds to an interest calculation period including the day preceding the Effective Date.
国内に住所を有する個人で旧租税特別措置法第三条の四第一項に規定する障害者等であるものが、施行日前に旧所得税法第九条の二第一項の規定によって預入をした旧租税特別措置法第三条の四第一項に規定する郵便貯金（承継郵便貯金を除く。）で施行日前に支払を受けるべき当該郵便貯金の利子で施行日の前日を含む利子の計算期間に対応するものについては、なお従前の例による。
The provisions of Article 4 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 62 (hereinafter referred to as "the New Act on Special Measures Concerning Taxation" in this Article) apply to public bonds prescribed in paragraph (1) of that Article that an individual who has a domicile in Japan and who is a person with a disability or other eligible person prescribed in that paragraph purchases on or after the Effective Date, and the provisions then in force continue to govern public bonds prescribed in Article 4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were purchased before the Effective Date.
第六十二条の規定による改正後の租税特別措置法（以下この条において「新租税特別措置法」という。）第四条の規定は、国内に住所を有する個人で同条第一項に規定する障害者等であるものが、施行日以後に購入をする同項に規定する公債について適用し、施行日前に購入をした旧租税特別措置法第四条第一項に規定する公債については、なお従前の例による。
The provisions of Articles 4-2 and 4-3 of the New Act on Special Measures Concerning Taxation apply to asset-building housing savings prescribed in Article 4-2, paragraph (1) of the New Act on Special Measures Concerning Taxation or asset-building pension savings prescribed in Article 4-3, paragraph (1) of the New Act on Special Measures Concerning Taxation for which a deposit, trust, purchase or payment (referred to as "placement" in the following paragraph) is made based on a workers' property accumulation housing savings contract prescribed in Article 6, paragraph (4) of the Workers' Property Accumulation Promotion Act (referred to as a "workers' property accumulation housing savings contract" in the following paragraph) or a workers' property accumulation pension savings contract prescribed in paragraph (2) of that Article (referred to as a "workers' property accumulation pension savings contract" in the following paragraph) concluded on or after the Effective Date.
Where a worker prescribed in Article 4-2, paragraph (1) or Article 4-3, paragraph (1) of the New Act on Special Measures Concerning Taxation holds asset-building housing savings prescribed in Article 4-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which placement was made based on a workers' property accumulation housing savings contract or a workers' property accumulation pension savings contract concluded with the former Public Corporation before the Effective Date and which satisfy the requirements prescribed in that Article as of the day preceding the Effective Date (hereinafter referred to as "former asset-building housing savings" in this paragraph and the following paragraph), or asset-building pension savings prescribed in Article 4-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation which satisfy the requirements prescribed in that Article as of the day preceding the Effective Date (hereinafter referred to as "former asset-building pension savings" in this paragraph and the following paragraph), the provisions of Article 4-2 or 4-3 of the New Act on Special Measures Concerning Taxation apply to those former asset-building housing savings or former asset-building pension savings by deeming that worker to have made placement on the Effective Date in accordance with the requirements prescribed in Article 4-2 or 4-3 of the New Act on Special Measures Concerning Taxation. In this case, with regard to the application of the provisions of Article 4-3 of the New Act on Special Measures Concerning Taxation to asset-building pension savings prescribed in paragraph (1) of that Article based on a workers' property accumulation pension savings contract that is deemed to have been concluded with the postal savings bank pursuant to the provisions of Article 175, paragraph (1) of the Postal Service Privatization Act, the phrase "5,500,000 yen" in paragraph (7), item (i) of that Article is deemed to be replaced with "3,850,000 yen".
新租税特別措置法第四条の二第一項又は第四条の三第一項に規定する勤労者が、施行日前に旧公社と締結した勤労者財産形成住宅貯蓄契約又は勤労者財産形成年金貯蓄契約に基づく預入等をした旧租税特別措置法第四条の二第一項に規定する財産形成住宅貯蓄で施行日の前日において同条に規定する要件を満たすもの（以下この項及び次項において「旧財産形成住宅貯蓄」という。）又は旧租税特別措置法第四条の三第一項に規定する財産形成年金貯蓄で施行日の前日において同条に規定する要件を満たすもの（以下この項及び次項において「旧財産形成年金貯蓄」という。）を有する場合には、当該旧財産形成住宅貯蓄又は旧財産形成年金貯蓄については、当該勤労者が、施行日において新租税特別措置法第四条の二又は第四条の三に規定する要件に従って預入等をしたものとみなして、新租税特別措置法第四条の二又は第四条の三の規定を適用する。この場合において、郵政民営化法第百七十五条第一項の規定により郵便貯金銀行と締結されたものとされた勤労者財産形成年金貯蓄契約に基づく新租税特別措置法第四条の三第一項に規定する財産形成年金貯蓄に係る同条の規定の適用については、同条第七項第一号中「五百五十万円」とあるのは、「三百八十五万円」とする。
Beyond what is provided for in the preceding two paragraphs, necessary matters concerning the application of the provisions of Articles 4-2 and 4-3 of the New Act on Special Measures Concerning Taxation to former asset-building housing savings and former asset-building pension savings are specified by Cabinet Order.
The provisions of Article 5-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to interest on book-entry government bonds prescribed in that paragraph that a nonresident or foreign corporation prescribed in that paragraph is to receive on or after the Effective Date, and the provisions then in force continue to govern interest on book-entry government bonds prescribed in Article 5-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that that nonresident or foreign corporation was to receive before the Effective Date.
新租税特別措置法第五条の二第一項の規定は、同項に規定する非居住者又は外国法人が施行日以後に支払を受けるべき同項に規定する振替国債の利子について適用し、当該非居住者又は外国法人が施行日前に支払を受けるべき旧租税特別措置法第五条の二第一項に規定する振替国債の利子については、なお従前の例による。
The provisions of Article 37-11, Articles 37-11-3 through 37-11-5 and Article 37-12-2 of the New Act on Special Measures Concerning Taxation apply to transfers of listed shares, etc. prescribed in Article 37-11, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of listed shares, etc. prescribed in Article 37-11, 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三十七条の十一、第三十七条の十一の三から第三十七条の十一の五まで及び第三十七条の十二の二の規定は、個人が施行日以後に行う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三十七条の十一第一項に規定する上場株式等の譲渡については、なお従前の例による。
The provisions of Article 67-17, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to income arising from the holding or transfer of stripped book-entry government bonds prescribed in paragraph (1) of that Article for which a foreign corporation prescribed in that paragraph receives a book-entry transfer entry, etc. prescribed in that paragraph on or after the Effective Date, or to the loss amount prescribed in paragraph (2) of that Article, and the provisions then in force continue to govern income arising from the holding or transfer of stripped book-entry government bonds prescribed in Article 67-17, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which that foreign corporation received a book-entry transfer entry, etc. prescribed in that paragraph before the Effective Date, or the loss amount prescribed in paragraph (2) of that Article.
新租税特別措置法第六十七条の十七第一項及び第二項の規定は、同条第一項に規定する外国法人が施行日以後に同項に規定する振替記載等を受ける同項に規定する分離振替国債の保有又は譲渡により生ずる所得又は同条第二項に規定する損失額について適用し、当該外国法人が施行日前に旧租税特別措置法第六十七条の十七第一項に規定する振替記載等を受けた同項に規定する分離振替国債の保有又は譲渡により生ずる所得又は同条第二項に規定する損失額については、なお従前の例による。
The provisions of Article 69-4 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the person who made the gift; hereinafter the same applies in this paragraph) on or after the Effective Date, and the provisions then in force continue to govern inheritance tax on property acquired by inheritance or bequest before the Effective Date.
新租税特別措置法第六十九条の四の規定は、施行日以後に相続又は遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下この項において同じ。）により取得をする財産に係る相続税について適用し、施行日前に相続又は遺贈により取得をした財産に係る相続税については、なお従前の例による。
Supplementary Provisions, Article 117Transitional Measures Concerning Penal Provisions
第百十七条（罰則に関する経過措置）
With regard to the application of penal provisions to conduct engaged in before this Act comes into effect, to conduct engaged in after this Act comes into effect in the case where the provisions then in force are to remain applicable pursuant to the provisions of these Supplementary Provisions, to conduct engaged in before the lapse of the provisions of Article 38-8 of the former Postal Money Order Act (limited to the parts pertaining to items (ii) and (iii)) that are to remain in force after this Act comes into effect pursuant to the provisions of Article 9, paragraph (1) of the Supplementary Provisions, to conduct engaged in before the lapse of the provisions of Article 70 of the former Postal Transfer Act (limited to the parts pertaining to items (ii) and (iii)) that are to remain in force after this Act comes into effect pursuant to the provisions of Article 13, paragraph (1) of the Supplementary Provisions, to conduct engaged in before the lapse of the provisions of Article 8 of the former Act on Entrustment of Donations out of Postal Transfer Deposits (limited to the part pertaining to item (ii)) that are to remain in force after this Act comes into effect pursuant to the provisions of Article 27, paragraph (1) of the Supplementary Provisions, to conduct engaged in before the lapse of the provisions of Article 70 of the former Corporation Act (limited to the part pertaining to item (ii)) that are to remain in force after this Act comes into effect pursuant to the provisions of Article 39, paragraph (2) of the Supplementary Provisions, to conduct engaged in before the lapse of the provisions of Articles 71 and 72 of the former Corporation Act (limited to the part pertaining to item (xv)) that are to remain in force after this Act comes into effect pursuant to the provisions of Article 42, paragraph (1) of the Supplementary Provisions, and to conduct engaged in before the specified date pertaining to the postal savings bank prescribed in Article 104 of the Postal Service Privatization Act in the case where the provisions of Article 2, paragraph (2) of the Supplementary Provisions apply, the provisions then in force continue to govern.
この法律の施行前にした行為、この附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為、この法律の施行後附則第九条第一項の規定によりなおその効力を有するものとされる旧郵便為替法第三十八条の八（第二号及び第三号に係る部分に限る。）の規定の失効前にした行為、この法律の施行後附則第十三条第一項の規定によりなおその効力を有するものとされる旧郵便振替法第七十条（第二号及び第三号に係る部分に限る。）の規定の失効前にした行為、この法律の施行後附則第二十七条第一項の規定によりなおその効力を有するものとされる旧郵便振替預り金寄附委託法第八条（第二号に係る部分に限る。）の規定の失効前にした行為、この法律の施行後附則第三十九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公社法第七十条（第二号に係る部分に限る。）の規定の失効前にした行為、この法律の施行後附則第四十二条第一項の規定によりなおその効力を有するものとされる旧公社法第七十一条及び第七十二条（第十五号に係る部分に限る。）の規定の失効前にした行為並びに附則第二条第二項の規定の適用がある場合における郵政民営化法第百四条に規定する郵便貯金銀行に係る特定日前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。