Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect as of April 1, 2008.
この法律は、平成二十年四月一日から施行する。
Supplementary Provisions, Article 23Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第二十三条（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 a transfer of land, etc. prescribed in Article 33, paragraph (1), item (iii), Article 33-2, paragraph (1), item (ii), Article 33-3, paragraph (1) or Article 34-3, paragraph (2), item (vii) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" in this Article) that an individual carried out before the Effective Date.
個人が施行日前に行った前条の規定による改正前の租税特別措置法（以下この条において「旧租税特別措置法」という。）第三十三条第一項第三号、第三十三条の二第一項第二号、第三十三条の三第一項又は第三十四条の三第二項第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。
With regard to the application of the provisions of Article 33, paragraph (1), Article 33-2, paragraph (1), Article 33-3, paragraph (1) and Article 34-3, paragraph (2) of the Act on Special Measures Concerning Taxation in the case where, on or after the Effective Date, a project referred to in Article 11, paragraph (1), item (vii), (a) or item (viii) of the Former Agency Act, among the operations prescribed in Article 9, paragraph (1) of the Supplementary Provisions of the New Research Institute Act, or a project referred to in Article 19, paragraph (1), item (i), (a) or item (ii) of the Agricultural Land Improvement Public Corporation Act (Act No. 43 of 1974; hereinafter referred to as the "Former Agricultural Land Improvement Public Corporation Act") prior to its repeal by the provisions of Article 8 of the Supplementary Provisions of the Act Partially Amending the Forest Development Public Corporation Act (Act No. 70 of 1999), among the operations prescribed in Article 11, paragraph (1) of the Supplementary Provisions of the New Research Institute Act, is implemented, the phrase "land improvement project" in Article 33, paragraph (1), item (iii) of the Act on Special Measures Concerning Taxation is deemed to be replaced with "land improvement project or a project referred to in Article 11, paragraph (1), item (vii), (a) of the Act on the Green Resources Agency, Independent Administrative Agency (Act No. 130 of 2002; hereinafter referred to as the "Former Green Resources Agency Act" in this item, paragraph (1), item (ii) of the following Article, Article 33-3, paragraph (1) and Article 34-3, paragraph (2)) prior to its repeal by the Act Abolishing the Act on the Green Resources Agency, Independent Administrative Agency (Act No. 8 of 2008), among the operations prescribed in Article 9, paragraph (1) of the Supplementary Provisions of the Act on the Forestry and Forest Products Research Institute, Independent Administrative Agency (Act No. 198 of 1999; hereinafter referred to as the "Research Institute Act" in this item, paragraph (1), item (ii) of the following Article, Article 33-3, paragraph (1) and Article 34-3, paragraph (2)), or a project referred to in Article 19, paragraph (1), item (i), (a) of the Agricultural Land Improvement Public Corporation Act (Act No. 43 of 1974; hereinafter referred to as the "Former Agricultural Land Improvement Public Corporation Act" in this item, paragraph (1), item (ii) of the following Article, Article 33-3, paragraph (1) and Article 34-3, paragraph (2)) prior to its repeal by the provisions of Article 8 of the Supplementary Provisions of the Act Partially Amending the Forest Development Public Corporation Act (Act No. 70 of 1999), among the operations prescribed in Article 11, paragraph (1) of the Supplementary Provisions of the Research Institute Act", the phrase "Article 96-4, paragraph (1)" with "Article 96-4, paragraph (1), and Article 16, paragraph (2) of the Former Green Resources Agency Act, which remains in force pursuant to the provisions of Article 9, paragraph (3) of the Supplementary Provisions of the Research Institute Act and Article 23, paragraph (2) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 11, paragraph (3) of the Supplementary Provisions of the Research Institute Act", the phrase "settlement money (that Act" with "settlement money (the Land Improvement Act", the phrase "land improvement project or" in Article 33-2, paragraph (1), item (ii) of the Act on Special Measures Concerning Taxation with "land improvement project,", the phrase "project referred to in Article 13-2, paragraph (1)" with "project referred to in Article 13-2, paragraph (1), or a project referred to in Article 11, paragraph (1), item (viii) of the Former Green Resources Agency Act, among the operations prescribed in Article 9, paragraph (1) of the Supplementary Provisions of the Research Institute Act, or a project referred to in Article 19, paragraph (1), item (ii) of the Former Agricultural Land Improvement Public Corporation Act, among the operations prescribed in Article 11, paragraph (1) of the Supplementary Provisions of the Research Institute Act", the phrase "land improvement project" in Article 33-3, paragraph (1) of the Act on Special Measures Concerning Taxation with "land improvement project, a project referred to in Article 11, paragraph (1), item (vii), (a) of the Former Green Resources Agency Act, among the operations prescribed in Article 9, paragraph (1) of the Supplementary Provisions of the Research Institute Act, or a project referred to in Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act, among the operations prescribed in Article 11, paragraph (1) of the Supplementary Provisions of the Research Institute Act", and the phrase "the following cases" in Article 34-3, paragraph (2) of the Act on Special Measures Concerning Taxation with "the following cases and the case where, when a project referred to in Article 11, paragraph (1), item (vii), (a) of the Former Green Resources Agency Act, among the operations prescribed in Article 9, paragraph (1) of the Supplementary Provisions of the Research Institute Act, or a project referred to in Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act, among the operations prescribed in Article 11, paragraph (1) of the Supplementary Provisions of the Research Institute Act has been implemented with respect to land, etc. (limited to agricultural land prescribed in Article 11, paragraph (1), item (vii), (a) of the Former Green Resources Agency Act or Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act and rights existing on that agricultural land), settlement money prescribed in Article 54-2, paragraph (4) of the Land Improvement Act as applied mutatis mutandis pursuant to Article 16, paragraph (2) of the Former Green Resources Agency Act, which remains in force pursuant to the provisions of Article 9, paragraph (3) of the Supplementary Provisions of the Research Institute Act or Article 23, paragraph (2) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 11, paragraph (3) of the Supplementary Provisions of the Research Institute Act (limited to settlement money paid because, with respect to that land, etc., in order to allocate land to be used for facilities prescribed in Article 8, paragraph (5), item (ii) of the Land Improvement Act, or for purposes other than agricultural land prescribed in item (iii) of that paragraph, as applied mutatis mutandis pursuant to Article 15, paragraph (6) of the Former Green Resources Agency Act, which remains in force pursuant to the provisions of Article 9, paragraph (3) of the Supplementary Provisions of the Research Institute Act or Article 21, paragraph (6) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 11, paragraph (3) of the Supplementary Provisions of the Research Institute Act, or land scheduled to be used as agricultural land prescribed in Article 53-3-2, paragraph (1), item (i) of the Land Improvement Act as applied mutatis mutandis pursuant to Article 16, paragraph (2) of the Former Green Resources Agency Act, which remains in force pursuant to the provisions of Article 9, paragraph (3) of the Supplementary Provisions of the Research Institute Act or Article 23, paragraph (2) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 11, paragraph (3) of the Supplementary Provisions of the Research Institute Act, the replotting or the land or part thereof that is to be the subject of that right was determined with its area specially reduced, or the replotting or the land or part thereof that is to be the subject of that right was not determined, pursuant to the provisions of Article 53-2-2, paragraph (1) of the Land Improvement Act as applied mutatis mutandis pursuant to Article 16, paragraph (2) of the Former Green Resources Agency Act, which remains in force pursuant to the provisions of Article 9, paragraph (3) of the Supplementary Provisions of the Research Institute Act or Article 23, paragraph (2) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 11, paragraph (3) of the Supplementary Provisions of the Research Institute Act) is acquired through a replotting disposition pertaining to that land, etc.".
施行日以後に新研究所法附則第九条第一項に規定する業務のうち旧機構法第十一条第一項第七号イ若しくは第八号の事業又は新研究所法附則第十一条第一項に規定する業務のうち森林開発公団法の一部を改正する法律（平成十一年法律第七十号）附則第八条の規定による廃止前の農用地整備公団法（昭和四十九年法律第四十三号。以下「旧農用地整備公団法」という。）第十九条第一項第一号イ若しくは第二号の事業が施行された場合における租税特別措置法第三十三条第一項、第三十三条の二第一項、第三十三条の三第一項及び第三十四条の三第二項の規定の適用については、同法第三十三条第一項第三号中「土地改良事業」とあるのは「土地改良事業若しくは独立行政法人森林総合研究所法（平成十一年法律第百九十八号。以下この号、次条第一項第二号、第三十三条の三第一項及び第三十四条の三第二項において「研究所法」という。）附則第九条第一項に規定する業務のうち独立行政法人緑資源機構法を廃止する法律（平成二十年法律第八号）による廃止前の独立行政法人緑資源機構法（平成十四年法律第百三十号。以下この号、次条第一項第二号、第三十三条の三第一項及び第三十四条の三第二項において「旧緑資源機構法」という。）第十一条第一項第七号イの事業若しくは研究所法附則第十一条第一項に規定する業務のうち森林開発公団法の一部を改正する法律（平成十一年法律第七十号）附則第八条の規定による廃止前の農用地整備公団法（昭和四十九年法律第四十三号。以下この号、次条第一項第二号、第三十三条の三第一項及び第三十四条の三第二項において「旧農用地整備公団法」という。）第十九条第一項第一号イの事業」と、「第九十六条の四第一項」とあるのは「第九十六条の四第一項並びに研究所法附則第九条第三項の規定によりなおその効力を有するものとされる旧緑資源機構法第十六条第二項及び研究所法附則第十一条第三項の規定によりなおその効力を有するものとされる旧農用地整備公団法第二十三条第二項」と、「清算金（同法」とあるのは「清算金（土地改良法」と、同法第三十三条の二第一項第二号中「土地改良事業又は」とあるのは「土地改良事業、」と、「第十三条の二第一項の事業」とあるのは「第十三条の二第一項の事業又は研究所法附則第九条第一項に規定する業務のうち旧緑資源機構法第十一条第一項第八号の事業若しくは研究所法附則第十一条第一項に規定する業務のうち旧農用地整備公団法第十九条第一項第二号の事業」と、同法第三十三条の三第一項中「土地改良事業」とあるのは「土地改良事業、研究所法附則第九条第一項に規定する業務のうち旧緑資源機構法第十一条第一項第七号イの事業若しくは研究所法附則第十一条第一項に規定する業務のうち旧農用地整備公団法第十九条第一項第一号イの事業」と、同法第三十四条の三第二項中「次に掲げる場合」とあるのは「次に掲げる場合及び土地等（旧緑資源機構法第十一条第一項第七号イ又は旧農用地整備公団法第十九条第一項第一号イに規定する農用地及び当該農用地の上に存する権利に限る。）につき研究所法附則第九条第一項に規定する業務のうち旧緑資源機構法第十一条第一項第七号イの事業又は研究所法附則第十一条第一項に規定する業務のうち旧農用地整備公団法第十九条第一項第一号イの事業が施行された場合において、当該土地等に係る換地処分により研究所法附則第九条第三項の規定によりなおその効力を有するものとされる旧緑資源機構法第十六条第二項又は研究所法附則第十一条第三項の規定によりなおその効力を有するものとされる旧農用地整備公団法第二十三条第二項において準用する土地改良法第五十四条の二第四項に規定する清算金（当該土地等について、研究所法附則第九条第三項の規定によりなおその効力を有するものとされる旧緑資源機構法第十五条第六項若しくは研究所法附則第十一条第三項の規定によりなおその効力を有するものとされる旧農用地整備公団法第二十一条第六項において準用する土地改良法第八条第五項第二号に規定する施設の用若しくは同項第三号に規定する農用地以外の用途に供する土地又は研究所法附則第九条第三項の規定によりなおその効力を有するものとされる旧緑資源機構法第十六条第二項若しくは研究所法附則第十一条第三項の規定によりなおその効力を有するものとされる旧農用地整備公団法第二十三条第二項において準用する土地改良法第五十三条の三の二第一項第一号に規定する農用地に供することを予定する土地に充てるため研究所法附則第九条第三項の規定によりなおその効力を有するものとされる旧緑資源機構法第十六条第二項又は研究所法附則第十一条第三項の規定によりなおその効力を有するものとされる旧農用地整備公団法第二十三条第二項において準用する土地改良法第五十三条の二の二第一項の規定により、地積を特に減じて換地若しくは当該権利の目的となるべき土地若しくはその部分を定めたこと又は換地若しくは当該権利の目的となるべき土地若しくはその部分が定められなかつたことにより支払われるものに限る。）を取得する場合」とする。
The provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 64, paragraph (1), item (iii) or Article 65, paragraph (1), item (ii) or (iii) of the Former Act on Special Measures Concerning Taxation that a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965)) carried out before the Effective Date.
法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。）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又は第六十五条第一項第二号若しくは第三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 corporation tax pertaining to a transfer of assets prescribed in Article 68-70, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to a transfer of land, etc. prescribed in Article 64, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation) or a transfer of assets prescribed in Article 68-72, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to a transfer of land, etc. prescribed in Article 65, paragraph (1), item (ii) or (iii) of the Former Act on Special Measures Concerning Taxation) that a consolidated parent corporation (meaning a consolidated parent corporation prescribed in Article 2, item (xii)-7-2 of the Corporation Tax Act) or a consolidated subsidiary corporation (meaning a consolidated subsidiary corporation prescribed in item (xii)-7-3 of that Article) having a consolidated full controlling interest (meaning a consolidated full controlling interest prescribed in item (xii)-7-5 of that Article) with that consolidated parent corporation carried out before the Effective Date.
連結親法人（法人税法第二条第十二号の七の二に規定する連結親法人をいう。）又は当該連結親法人による連結完全支配関係（同条第十二号の七の五に規定する連結完全支配関係をいう。）にある連結子法人（同条第十二号の七の三に規定する連結子法人をいう。）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第一項に規定する資産の譲渡（旧租税特別措置法第六十四条第一項第三号に規定する土地等の譲渡に限る。）又は旧租税特別措置法第六十八条の七十二第一項に規定する資産の譲渡（旧租税特別措置法第六十五条第一項第二号又は第三号に規定する土地等の譲渡に限る。）に係る法人税については、なお従前の例による。
With regard to the application of the provisions of Article 64, paragraph (1), Article 65, paragraph (1), Article 68-70, paragraph (1) and Article 68-72, paragraph (1) of the Act on Special Measures Concerning Taxation in the case where, on or after the Effective Date, a project referred to in Article 11, paragraph (1), item (vii), (a) or item (viii) of the Former Agency Act, among the operations prescribed in Article 9, paragraph (1) of the Supplementary Provisions of the New Research Institute Act, or a project referred to in Article 19, paragraph (1), item (i), (a) or item (ii) of the Former Agricultural Land Improvement Public Corporation Act, among the operations prescribed in Article 11, paragraph (1) of the Supplementary Provisions of the New Research Institute Act, is implemented, the phrase "land improvement project" in Article 64, paragraph (1), item (iii) of the Act on Special Measures Concerning Taxation is deemed to be replaced with "land improvement project or a project referred to in Article 11, paragraph (1), item (vii), (a) of the Act on the Green Resources Agency, Independent Administrative Agency (Act No. 130 of 2002; hereinafter referred to as the "Former Green Resources Agency Act" in this item and Article 65, paragraph (1), items (ii) and (iii)) prior to its repeal by the Act Abolishing the Act on the Green Resources Agency, Independent Administrative Agency (Act No. 8 of 2008), among the operations prescribed in Article 9, paragraph (1) of the Supplementary Provisions of the Act on the Forestry and Forest Products Research Institute, Independent Administrative Agency (Act No. 198 of 1999; hereinafter referred to as the "Research Institute Act" in this item and Article 65, paragraph (1), items (ii) and (iii)), or a project referred to in Article 19, paragraph (1), item (i), (a) of the Agricultural Land Improvement Public Corporation Act (Act No. 43 of 1974; hereinafter referred to as the "Former Agricultural Land Improvement Public Corporation Act" in this item and Article 65, paragraph (1), items (ii) and (iii)) prior to its repeal by the provisions of Article 8 of the Supplementary Provisions of the Act Partially Amending the Forest Development Public Corporation Act (Act No. 70 of 1999), among the operations prescribed in Article 11, paragraph (1) of the Supplementary Provisions of the Research Institute Act", the phrase "Article 96-4, paragraph (1)" with "Article 96-4, paragraph (1), and Article 16, paragraph (2) of the Former Green Resources Agency Act, which remains in force pursuant to the provisions of Article 9, paragraph (3) of the Supplementary Provisions of the Research Institute Act and Article 23, paragraph (2) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 11, paragraph (3) of the Supplementary Provisions of the Research Institute Act", the phrase "settlement money (that Act" with "settlement money (the Land Improvement Act", the phrase "land improvement project or" in Article 65, paragraph (1), item (ii) of the Act on Special Measures Concerning Taxation with "land improvement project,", the phrase "project referred to in Article 13-2, paragraph (1)" with "project referred to in Article 13-2, paragraph (1), or a project referred to in Article 11, paragraph (1), item (viii) of the Former Green Resources Agency Act, among the operations prescribed in Article 9, paragraph (1) of the Supplementary Provisions of the Research Institute Act, or a project referred to in Article 19, paragraph (1), item (ii) of the Former Agricultural Land Improvement Public Corporation Act, among the operations prescribed in Article 11, paragraph (1) of the Supplementary Provisions of the Research Institute Act", and the phrase "land improvement project" in item (iii) of that paragraph with "land improvement project, a project referred to in Article 11, paragraph (1), item (vii), (a) of the Former Green Resources Agency Act, among the operations prescribed in Article 9, paragraph (1) of the Supplementary Provisions of the Research Institute Act, or a project referred to in Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act, among the operations prescribed in Article 11, paragraph (1) of the Supplementary Provisions of the Research Institute Act".
施行日以後に新研究所法附則第九条第一項に規定する業務のうち旧機構法第十一条第一項第七号イ若しくは第八号の事業又は新研究所法附則第十一条第一項に規定する業務のうち旧農用地整備公団法第十九条第一項第一号イ若しくは第二号の事業が施行された場合における租税特別措置法第六十四条第一項、第六十五条第一項、第六十八条の七十第一項及び第六十八条の七十二第一項の規定の適用については、同法第六十四条第一項第三号中「土地改良事業」とあるのは「土地改良事業若しくは独立行政法人森林総合研究所法（平成十一年法律第百九十八号。以下この号並びに第六十五条第一項第二号及び第三号において「研究所法」という。）附則第九条第一項に規定する業務のうち独立行政法人緑資源機構法を廃止する法律（平成二十年法律第八号）による廃止前の独立行政法人緑資源機構法（平成十四年法律第百三十号。以下この号並びに第六十五条第一項第二号及び第三号において「旧緑資源機構法」という。）第十一条第一項第七号イの事業若しくは研究所法附則第十一条第一項に規定する業務のうち森林開発公団法の一部を改正する法律（平成十一年法律第七十号）附則第八条の規定による廃止前の農用地整備公団法（昭和四十九年法律第四十三号。以下この号並びに第六十五条第一項第二号及び第三号において「旧農用地整備公団法」という。）第十九条第一項第一号イの事業」と、「第九十六条の四第一項」とあるのは「第九十六条の四第一項並びに研究所法附則第九条第三項の規定によりなおその効力を有するものとされる旧緑資源機構法第十六条第二項及び研究所法附則第十一条第三項の規定によりなおその効力を有するものとされる旧農用地整備公団法第二十三条第二項」と、「清算金（同法」とあるのは「清算金（土地改良法」と、同法第六十五条第一項第二号中「土地改良事業又は」とあるのは「土地改良事業、」と、「第十三条の二第一項の事業」とあるのは「第十三条の二第一項の事業又は研究所法附則第九条第一項に規定する業務のうち旧緑資源機構法第十一条第一項第八号の事業若しくは研究所法附則第十一条第一項に規定する業務のうち旧農用地整備公団法第十九条第一項第二号の事業」と、同項第三号中「土地改良事業」とあるのは「土地改良事業、研究所法附則第九条第一項に規定する業務のうち旧緑資源機構法第十一条第一項第七号イの事業若しくは研究所法附則第十一条第一項に規定する業務のうち旧農用地整備公団法第十九条第一項第一号イの事業」とする。