Supplementary Provisions, Article 17Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Specified Small and Medium Sized Enterprises in Okinawa Have Acquired Business Innovation Equipment, etc.
第十七条（沖縄の特定中小企業者が経営革新設備等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 10-5 of the New Act on Special Measures Concerning Taxation apply to business innovation equipment, etc. prescribed in Article 10-5, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual acquires, manufactures, constructs or leases on or after the date specified in Article 1, item (xix) of the Supplementary Provisions, and the provisions then in force continue to govern business innovation equipment, etc. prescribed in Article 10-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured, constructed or leased before that date.
新租税特別措置法第十条の五の規定は、個人が附則第一条第十九号に定める日以後に取得若しくは製作若しくは建設又は賃借をする新租税特別措置法第十条の五第一項に規定する経営革新設備等について適用し、個人が同日前に取得若しくは製作若しくは建設又は賃借をした旧租税特別措置法第十条の五第一項に規定する経営革新設備等については、なお従前の例による。
Supplementary Provisions, Article 18Transitional Measures Concerning Depreciation of Individuals
第十八条（個人の減価償却に関する経過措置）
The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. prescribed in that paragraph that an individual makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) of on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. prescribed in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.
新租税特別措置法第十一条第一項の規定は、個人が施行日以後に取得等（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。）をする同項に規定する特定設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条第一項に規定する特定設備等については、なお従前の例による。
The provisions of Article 11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to earthquake disaster prevention assets prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern earthquake disaster prevention assets prescribed in Article 11-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.
新租税特別措置法第十一条の二第一項の規定は、個人が施行日以後に取得等をする同項に規定する地震防災対策用資産について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の二第一項に規定する地震防災対策用資産については、なお従前の例による。
The provisions of Article 11-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment, etc. prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment, etc. prescribed in Article 11-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.
新租税特別措置法第十一条の六第一項の規定は、個人が施行日以後に取得等をする同項に規定する特定電気通信設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の六第一項に規定する特定電気通信設備等については、なお従前の例による。
The provisions of Article 11-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to depreciable assets listed in the middle column of item (i) of the table in that paragraph that an individual 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 (i) of the table in Article 11-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.
新租税特別措置法第十一条の七第一項の規定は、個人が施行日以後に取得等をする同項の表の第一号の中欄に掲げる減価償却資産について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の七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 11-8, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to equipment for advanced manufacturing process control, etc. prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern equipment for advanced manufacturing process control, etc. prescribed in Article 11-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.
新租税特別措置法第十一条の八第一項の規定は、個人が施行日以後に取得等をする同項に規定する製造過程管理高度化設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の八第一項に規定する製造過程管理高度化設備等については、なお従前の例による。
The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to depreciable assets listed in the third column of item (i) or the third column of item (iii) of the table in that paragraph that an individual 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 third column of item (i) or the third column of item (iii) of the table in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.
新租税特別措置法第十二条第一項の規定は、個人が施行日以後に取得等をする同項の表の第一号の第三欄又は第三号の第三欄に掲げる減価償却資産について適用し、個人が施行日前に取得等をした旧租税特別措置法第十二条第一項の表の第一号の第三欄又は第三号の第三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。
With regard to depreciable assets specified in Article 13-2, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation held by an individual who is a member of a specified association, etc. referred to in that item that received, before the Effective Date, the approval referred to in that item for a business foundation strengthening plan prescribed in that item, the provisions of that Article (limited to the part concerning that item) remain in force. In such a case, with regard to the application of the provisions of that Article (limited to the part concerning paragraph (1), item (i) of that Article) on or after the date on which the Act Partially Amending the Act on Support for Business Innovation of Small and Medium-Sized Enterprises (Act No. 30 of 2005) comes into effect, the phrase "Act on Support for Business Innovation of Small and Medium-Sized Enterprises" in item (i) of that paragraph is deemed to be replaced with "Act on Support for Business Innovation of Small and Medium-Sized Enterprises prior to the amendment by the Act Partially Amending the Act on Support for Business Innovation of Small and Medium-Sized Enterprises (Act No. 30 of 2005)".
旧租税特別措置法第十三条の二第一項第一号に規定する経営基盤強化計画につき同号の承認を施行日前に受けた同号の特定組合等の構成員である個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。この場合において、中小企業経営革新支援法の一部を改正する法律（平成十七年法律第三十号）の施行の日以後における同条（同項第一号に係る部分に限る。）の規定の適用については、同項第一号中「中小企業経営革新支援法」とあるのは、「中小企業経営革新支援法の一部を改正する法律（平成十七年法律第三十号）による改正前の中小企業経営革新支援法」とする。
The provisions of Article 13-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii)) apply to depreciable assets specified in that item held by an individual referred to in that item who receives the certification prescribed in that item on or after the Effective Date.
新租税特別措置法第十三条の三第一項（第二号に係る部分に限る。）の規定は、施行日以後に同号に規定する認定を受ける同号の個人の有する同号に定める減価償却資産について適用する。
With regard to depreciable assets specified in Article 13-3, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that are held by an individual referred to in that item who received, before the Effective Date, the certification prescribed in that item, the provisions of that Article (limited to the part pertaining to that item) remain in force.
施行日前に旧租税特別措置法第十三条の三第一項第二号に規定する認定を受けた同号の個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 14 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1)) apply to specified good-quality rental housing prescribed in that paragraph that an individual acquires or newly constructs on or after the Effective Date.
新租税特別措置法第十四条（第一項に係る部分に限る。）の規定は、個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 specified good-quality rental housing prescribed in Article 14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly constructed before the Effective Date, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force.
個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十四条第一項に規定する特定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。
With regard to buildings listed in Article 14-2, paragraph (2), item (ii) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly constructed before the Effective Date, the provisions of that Article (limited to the part pertaining to that item) remain in force.
個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十四条の二第二項第二号に掲げる建築物については、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 14-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (2), item (iii)) apply to specified redevelopment buildings, etc. prescribed in Article 14-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual acquires or newly constructs on or after the date specified in Article 1, item (xx) of the Supplementary Provisions.
新租税特別措置法第十四条の二（第二項第三号に係る部分に限る。）の規定は、個人が附則第一条第二十号に定める日以後に取得又は新築をする新租税特別措置法第十四条の二第一項に規定する特定再開発建築物等について適用する。
The provisions of Article 14-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (2), item (v)) apply to specified redevelopment buildings, etc. prescribed in paragraph (1) of that Article that an individual acquires or newly constructs on or after the Effective Date.
新租税特別措置法第十四条の二（第二項第五号に係る部分に限る。）の規定は、個人が施行日以後に取得又は新築をする同条第一項に規定する特定再開発建築物等について適用する。
The provisions of Article 15 of the New Act on Special Measures Concerning Taxation apply to warehouse buildings, etc. prescribed in Article 15, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual acquires or constructs on or after the date specified in Article 1, item (xxi) of the Supplementary Provisions.
新租税特別措置法第十五条の規定は、個人が附則第一条第二十一号に定める日以後に取得又は建設をする新租税特別措置法第十五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 15, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or constructed before the date specified in Article 1, item (xxi) of the Supplementary Provisions, the provisions of that Article remain in force.
個人が附則第一条第二十一号に定める日前に取得又は建設をした旧租税特別措置法第十五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。
The provisions then in force continue to govern expenses or contributions specified in the items of Article 18, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual paid before the Effective Date.
個人が施行日前に支出した旧租税特別措置法第十八条第一項各号に定める費用又は負担金については、なお従前の例による。
Supplementary Provisions, Article 19Transitional Measures Concerning Reserves of Individuals
第十九条（個人の準備金に関する経過措置）
With regard to the calculation of the amount of business income for each year up to 2006 of an individual who has a reserve for exhibition at the Japan International Exposition prescribed in Article 20-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions of that Article remain in force. In this case, the phrase "an individual" in paragraph (4) of that Article is deemed to be replaced with "an individual, by December 31, 2005,".
旧租税特別措置法第二十条の五第一項に規定する日本国際博覧会出展準備金を有する個人の平成十八年以前の各年分の事業所得の金額の計算については、同条の規定は、なおその効力を有する。この場合において、同条第四項中「個人が」とあるのは、「個人が、平成十七年十二月三十一日までに」とする。
Supplementary Provisions, Article 20Transitional Measures Concerning Special Provisions on Calculation of Income from Social Insurance Medical Fees
第二十条（社会保険診療報酬の所得計算の特例に関する経過措置）
The provisions of Article 26 of the New Act on Special Measures Concerning Taxation apply to social insurance medical care prescribed in paragraph (2) of that Article that is provided on or after October 1, 2005, and the provisions then in force continue to govern social insurance medical care prescribed in Article 26, paragraph (2) of the Former Act on Special Measures Concerning Taxation that was provided before that date.
新租税特別措置法第二十六条の規定は、平成十七年十月一日以後に行われる同条第二項に規定する社会保険診療について適用し、同日前に行われた旧租税特別措置法第二十六条第二項に規定する社会保険診療については、なお従前の例による。
Supplementary Provisions, Article 21Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
第二十一条（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, paragraph (2), item (vii) of the New Act on Special Measures Concerning Taxation apply to a transfer falling under a transfer for a superior residential area, etc. prescribed in Article 31-2, 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 (xx) of the Supplementary Provisions.
新租税特別措置法第三十一条の二第二項第七号の規定は、個人が附則第一条第二十号に定める日以後に行う新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適用する。
The provisions of Article 31-2, paragraph (2), items (xi) and (xiv) of the New Act on Special Measures Concerning Taxation apply to a transfer falling under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the New Act on Special Measures Concerning Taxation or a transfer falling under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article that an individual makes on or after the date specified in Article 1, item (xxiii) of the Supplementary Provisions, and the provisions then in force continue to govern a transfer falling under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation or a transfer falling under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article that an individual made before that date.
新租税特別措置法第三十一条の二第二項第十一号及び第十四号の規定は、個人が附則第一条第二十三号に定める日以後に行う新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又は同条第三項に規定する確定優良住宅地等予定地のための譲渡に該当する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又は同条第三項に規定する確定優良住宅地等予定地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 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (iii)) apply to a transfer of land, etc. prescribed in item (iii) of that paragraph that an individual makes on or after the date specified in Article 1, item (xxiii) of the Supplementary Provisions, and the provisions then in force continue to govern a transfer of land, etc. prescribed in Article 33, paragraph (1), item (iii) 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三十三条（第一項第三号に係る部分に限る。）の規定は、個人が附則第一条第二十三号に定める日以後に行う同項第三号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 (ii) 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 of Article 34-2, paragraph (2), item (x) 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.
新租税特別措置法第三十四条の二第二項第十号の規定は、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する。
The provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-2, paragraph (2), item (xvii) 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三十四条の二第二項第十七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。
The provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-2, paragraph (2), item (xviii) 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三十四条の二第二項第十八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。
The provisions of Article 34-2, paragraph (2), item (xx) of the New Act on Special Measures Concerning Taxation apply to a transfer 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 (xxiii) of the Supplementary Provisions, 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 that date.
新租税特別措置法第三十四条の二第二項第二十号の規定は、個人が附則第一条第二十三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 34-3, paragraph (2), item (iii) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in Article 34-3, 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 (xxiv) of the Supplementary Provisions.
新租税特別措置法第三十四条の三第二項第三号の規定は、個人が附則第一条第二十四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三第一項に規定する土地等の譲渡について適用する。
Supplementary Provisions, Article 22Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. from Shares, etc. in the Case Where Specified Managed Shares Have Lost Their Value
第二十二条（特定管理株式が価値を失った場合の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 37-10-2 of the New Act on Special Measures Concerning Taxation apply in the case where, with respect to specified managed shares prescribed in paragraph (1) of that Article which, having been listed shares, etc. held in a specified account prescribed in that paragraph, ceased to fall under listed shares, etc. on or after the Effective Date, the fact prescribed in that paragraph occurs on or after the Effective Date.
新租税特別措置法第三十七条の十の二の規定は、施行日以後に同条第一項に規定する特定口座内保管上場株式等が上場株式等に該当しないこととなった同項に規定する特定管理株式につき、施行日以後に同項に規定する事実が発生する場合について適用する。
Supplementary Provisions, Article 23Transitional Measures Concerning Special Provisions, etc. on Taxation on Capital Gains, etc. from Shares, etc. in the Case of Transfer of Listed Shares, etc.
第二十三条（上場株式等を譲渡した場合の株式等に係る譲渡所得等の課税の特例等に関する経過措置）
The provisions of Article 37-11 (limited to the part pertaining to paragraph (1), item (iii)), Article 37-11-3 (excluding the part pertaining to paragraph (8)), Article 37-11-4, Article 37-11-5 and Article 37-12-2 of the New Act on Special Measures Concerning Taxation apply to a transfer 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 October 1, 2005, and the provisions then in force continue to govern a transfer 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 that date.
新租税特別措置法第三十七条の十一（第一項第三号に係る部分に限る。）、第三十七条の十一の三（第八項に係る部分を除く。）、第三十七条の十一の四、第三十七条の十一の五及び第三十七条の十二の二の規定は、個人が平成十七年十月一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、個人が同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。
Supplementary Provisions, Article 24Transitional Measures Concerning Reports for the Special Provisions on Calculation of Income, etc. Pertaining to Transfer, etc. of Listed Shares, etc. Held in a Specified Account
第二十四条（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係る報告書に関する経過措置）
The provisions of Article 37-11-3, paragraph (8) of the New Act on Special Measures Concerning Taxation apply to optical discs, etc. prescribed in that paragraph that are submitted on or after September 1, 2005.
新租税特別措置法第三十七条の十一の三第八項の規定は、平成十七年九月一日以後に提出する同項に規定する光ディスク等について適用する。
Supplementary Provisions, Article 25Transitional Measures Concerning Special Provisions on Taxation on Shares Issued by Specified Small and Medium-Sized Companies
第二十五条（特定中小会社が発行した株式に係る課税の特例に関する経過措置）
The provisions of Article 37-13 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (i)) and the provisions of Articles 37-13-2 and 37-13-3 of the New Act on Special Measures Concerning Taxation pertaining to that item apply to specified shares specified in item (i) of that paragraph that an individual acquires through payment on or after the date specified in Article 1, item (xix) of the Supplementary Provisions, and the provisions then in force continue to govern specified shares specified in Article 37-13, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation that an individual acquired through payment before that date.
新租税特別措置法第三十七条の十三（第一項第一号に係る部分に限る。）並びに同号に係る新租税特別措置法第三十七条の十三の二及び第三十七条の十三の三の規定は、個人が附則第一条第十九号に定める日以後に払込みにより取得をする同項第一号に定める特定株式について適用し、個人が同日前に払込みにより取得をした旧租税特別措置法第三十七条の十三第一項第一号に定める特定株式については、なお従前の例による。
The provisions of Article 37-13 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (iv)) and the provisions of Articles 37-13-2 and 37-13-3 of the New Act on Special Measures Concerning Taxation pertaining to that item apply to specified shares specified in that item that an individual acquires through payment on or after the Effective Date.
新租税特別措置法第三十七条の十三（第一項第四号に係る部分に限る。）並びに同号に係る新租税特別措置法第三十七条の十三の二及び第三十七条の十三の三の規定は、個人が施行日以後に払込みにより取得をする同号に定める特定株式について適用する。