Supplementary Provisions, Article 26Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Residents
第二十六条（居住者の特定外国子会社等に係る所得の課税の特例に関する経過措置）
The provisions of Article 40-4, paragraph (1), paragraph (2), items (i) and (iii), and paragraphs (3) and (6) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in paragraph (1) of that Article pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that end on or after the Effective Date, and to the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income, and the provisions then in force continue to govern the amount of applicable retained income prescribed in Article 40-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to business years of a specified foreign subsidiary, etc. prescribed in that paragraph that ended before the Effective Date, and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income.
新租税特別措置法第四十条の四第一項、第二項第一号及び第三号、第三項並びに第六項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に終了する事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額について適用し、旧租税特別措置法第四十条の四第一項に規定する特定外国子会社等の施行日前に終了した事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額については、なお従前の例による。
The provisions of Article 40-4, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation apply to the amount of loss prescribed in that item that arises in business years of a specified foreign subsidiary, etc. prescribed in paragraph (1) of that Article that end on or after the Effective Date, and the provisions then in force continue to govern the amount of loss prescribed in paragraph (2), item (ii) of that Article that arose in business years of a specified foreign subsidiary, etc. prescribed in Article 40-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that ended before the Effective Date.
新租税特別措置法第四十条の四第二項第二号の規定は、同条第一項に規定する特定外国子会社等の施行日以後に終了する事業年度において生ずる同号に規定する欠損の金額について適用し、旧租税特別措置法第四十条の四第一項に規定する特定外国子会社等の施行日前に終了した事業年度において生じた同条第二項第二号に規定する欠損の金額については、なお従前の例による。
The provisions of Article 40-5, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation apply to the fact listed in paragraph (1), item (iv) of that Article that arises on or after the Effective Date with respect to a foreign affiliated trust prescribed in that paragraph.
新租税特別措置法第四十条の五第一項から第三項までの規定は、同条第一項に規定する外国関係信託につき施行日以後に生ずる同項第四号に掲げる事実について適用する。
Supplementary Provisions, Article 27Transitional Measures Concerning Payment Reports, etc. on the Consideration for Transfer of Specified Book-Entry Government Bonds, etc. Pertaining to the Special Provisions on Separate Taxation, etc. for Profit from Redemption, etc.
第二十七条（償還差益等に係る分離課税等の特例に係る特定振替国債等の譲渡対価の支払調書等に関する経過措置）
The provisions of Article 41-12, paragraph (23) 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四十一条の十二第二十三項の規定は、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 28Transitional Measures Concerning Special Provisions, etc. on Taxation on Miscellaneous Income, etc. from Futures Transactions
第二十八条（先物取引に係る雑所得等の課税の特例等に関する経過措置）
The provisions of Article 41-14 (excluding the part pertaining to paragraph (5)) and Article 41-15 of the New Act on Special Measures Concerning Taxation apply to cash settlement, etc. prescribed in Article 41-14, paragraph (1) of the New Act on Special Measures Concerning Taxation of futures transactions prescribed in that paragraph that an individual carries out on or after July 1, 2005.
新租税特別措置法第四十一条の十四（第五項に係る部分を除く。）及び第四十一条の十五の規定は、個人が平成十七年七月一日以後に行う新租税特別措置法第四十一条の十四第一項に規定する先物取引に係る同項に規定する差金等決済について適用する。
The provisions of Article 41-14, paragraph (5) 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四十一条の十四第五項の規定は、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 29Adjustment Between Transitional Measures, etc. Concerning Special Provisions on Taxation on Capital Gains of Individuals and the Special Provisions on Tax Credit at a Fixed Rate
第二十九条（個人の譲渡所得の課税の特例に関する経過措置等と定率による税額控除の特例との調整）
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 Article 16, Article 17, Articles 21 through 23, Article 25 or paragraph (1) of the preceding Article of the Supplementary Provisions apply, the phrase "provisions, and" in Article 2, item (iii) of that Act is deemed to be replaced with "provisions, the provisions of Article 16, Article 17, Articles 21 through 23, Article 25 and Article 28, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005), and".
附則第十六条、第十七条、第二十一条から第二十三条まで、第二十五条又は前条第一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（平成十七年法律第二十一号）附則第十六条、第十七条、第二十一条から第二十三条まで、第二十五条及び第二十八条第一項の規定並びに」とする。
Supplementary Provisions, Article 30Principles of Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第三十条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則）
Unless otherwise provided, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act; the same applies hereinafter) beginning on or after the Effective Date and to corporation tax for consolidated business years, beginning on or after the Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date and corporation tax for consolidated business years, which began before the Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.
新租税特別措置法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税及び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し、法人の施行日前に開始した事業年度分の法人税及び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施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
Supplementary Provisions, Article 31Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc.
第三十一条（事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置）
The provisions of Article 42-7 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), items (vi) through (viii)) apply to business base strengthening equipment prescribed in that paragraph that a corporation acquires, manufactures 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 base strengthening equipment prescribed in Article 42-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or leased before that date.
新租税特別措置法第四十二条の七（第一項第六号から第八号までに係る部分に限る。）の規定は、法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又は賃借をする同項に規定する事業基盤強化設備について適用し、法人が同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四十二条の七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。
Where the approved business innovation plan prescribed in Article 42-7, paragraph (1), item (vi) of the New Act on Special Measures Concerning Taxation of a corporation listed in that item (hereinafter referred to as an "approved business innovation plan" in this paragraph) is one deemed to be an approved business innovation plan pursuant to the provisions of Article 2 of the Supplementary Provisions of the Act Partially Amending the Act on Support for Business Innovation of Small and Medium Sized Enterprises (Act No. 30 of 2005), with regard to the application of the provisions of Article 42-7 of the New Act on Special Measures Concerning Taxation to that corporation, the phrase "or (v)" in paragraph (2) of that Article is deemed to be replaced with ", (v) or (vi)".
新租税特別措置法第四十二条の七第一項第六号に掲げる法人の同号に規定する承認経営革新計画（以下この項において「承認経営革新計画」という。）が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）附則第二条の規定により承認経営革新計画とみなされたものである場合には、当該法人の新租税特別措置法第四十二条の七の規定の適用については、同条第二項中「又は第五号」とあるのは、「、第五号又は第六号」とする。
Supplementary Provisions, Article 32Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Specified Small and Medium Sized Enterprise in Okinawa Acquires Business Innovation Equipment, etc., etc.
第三十二条（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法人税額の特別控除に関する経過措置）
The provisions of Article 42-10 of the New Act on Special Measures Concerning Taxation apply to business innovation equipment, etc. prescribed in Article 42-10, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation 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 42-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured, constructed or leased before that date.
新租税特別措置法第四十二条の十の規定は、法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四十二条の十第一項に規定する経営革新設備等について適用し、法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四十二条の十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。