Supplementary Provisions, Article 27Transitional Measures Concerning Depreciation by Individuals
第二十七条（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 (limited to the part concerning item (i) of the table in that paragraph) 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（同項の表の第一号に係る部分に限る。）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 11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to equipment for business innovation prescribed in that paragraph that an individual acquires or manufactures on or after the date specified in Article 1, item (ii) of the Supplementary Provisions, and the provisions then in force continue to govern equipment for business innovation prescribed in Article 11-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before that date.
新租税特別措置法第十一条の三第一項の規定は、個人が附則第一条第二号に定める日以後に取得又は製作をする同項に規定する事業革新設備について適用し、個人が同日前に取得又は製作をした旧租税特別措置法第十一条の三第一項に規定する事業革新設備については、なお従前の例による。
The provisions of Article 11-3, paragraphs (2) through (5) of the New Act on Special Measures Concerning Taxation apply to equipment, etc. for responding to changes in the structure of resource supply and demand prescribed in Article 11-3, paragraph (2) of the New Act on Special Measures Concerning Taxation that an individual makes an acquisition, etc. of on or after the date specified in Article 1, item (ii) of the Supplementary Provisions.
The provisions of Article 11-7 of the New Act on Special Measures Concerning Taxation apply to equipment for manufacturing new-use processed rice products, etc. prescribed in Article 11-7, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual acquires or manufactures on or after the date specified in Article 1, item (iii) of the Supplementary Provisions.
新租税特別措置法第十一条の七の規定は、個人が附則第一条第三号に定める日以後に取得又は製作をする新租税特別措置法第十一条の七第一項に規定する新用途米穀加工品等製造設備について適用する。
With regard to industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual makes an acquisition, etc. of during the period from the Effective Date to March 31, 2012 within a district listed in item (i), (d) of the table in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to a district designated as a water resources area before the Effective Date pursuant to the provisions of Article 3, paragraph (1) of the Act on Special Measures concerning Measures Related to Water Resources Areas (Act No. 118 of 1973)), the provisions of that paragraph (limited to the part concerning item (i), (d) of the table in that paragraph) remain in force.
個人が、旧租税特別措置法第十二条第一項の表の第一号ニに掲げる地区（水源地域対策特別措置法（昭和四十八年法律第百十八号）第三条第一項の規定により、施行日前に水源地域として指定された地区に限る。）内において施行日から平成二十四年三月三十一日までの間に取得等をする旧租税特別措置法第十二条第一項に規定する工業用機械等については、同項（同項の表の第一号ニに係る部分に限る。）の規定は、なおその効力を有する。
The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i), (d) of the table in that paragraph) apply to industrial machinery, etc. prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the Effective Date.
新租税特別措置法第十二条第一項（同項の表の第一号ニに係る部分に限る。）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工業用機械等について適用する。
The provisions of Article 12-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern medical equipment, etc. prescribed in Article 12-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date.
新租税特別措置法第十二条の二第一項の規定は、個人が施行日以後に取得又は製作をする同項に規定する医療用機器等について適用し、個人が施行日前に取得又は製作をした旧租税特別措置法第十二条の二第一項に規定する医療用機器等については、なお従前の例による。
The provisions of Article 14 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2)) apply to good-quality rental housing for the elderly prescribed in that paragraph that an individual acquires or newly constructs on or after the date specified in Article 1, item (iv) of the Supplementary Provisions.
新租税特別措置法第十四条（第二項に係る部分に限る。）の規定は、個人が附則第一条第四号に定める日以後に取得又は新築をする同項に規定する高齢者向け優良賃貸住宅について適用する。
With regard to good-quality rental housing for the elderly prescribed in Article 14, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly constructed before the date specified in Article 1, item (iv) of the Supplementary Provisions, the provisions of that Article (limited to the part concerning that paragraph) remain in force.
個人が附則第一条第四号に定める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二項に規定する高齢者向け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。
The provisions of Article 14-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (i)) 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（第二項第一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。
With regard to specified redevelopment buildings, etc. prescribed in Article 14-2, 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 concerning paragraph (2), item (i)) 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一項に規定する特定再開発建築物等については、同条（第二項第一号に係る部分に限る。）の規定は、なおその効力を有する。
Supplementary Provisions, Article 28Transitional Measures Concerning Reserves of Individuals
第二十八条（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 from 2010 onward of an individual listed in the left-hand column of item (ii) of the table in Article 20-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding one engaged in the business of coal mining), the provisions of that Article (limited to the part concerning paragraphs (3) through (6) and paragraph (8)) remain in force.
旧租税特別措置法第二十条の二第一項の表の第二号の上欄に掲げる個人（石炭の採掘の事業を営むものを除く。）の平成二十二年以後の各年分の事業所得の金額の計算については、同条（第三項から第六項まで及び第八項に係る部分に限る。）の規定は、なおその効力を有する。
The provisions of Article 24-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3) and paragraphs (7) through (9)) apply in the case where an individual who has set aside a reserve for strengthening the farm management base prescribed in paragraph (1) of that Article comes to fall under the case listed in paragraph (3), item (iii) of that Article on or after the Effective Date, and the provisions then in force continue to govern the case where an individual who has set aside a reserve for strengthening the farm management base prescribed in Article 24-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation came to fall under the case listed in paragraph (3), item (iii) of that Article before the Effective Date.
新租税特別措置法第二十四条の二（第三項及び第七項から第九項までに係る部分に限る。）の規定は、同条第一項に規定する農業経営基盤強化準備金を積み立てている個人が施行日以後に同条第三項第三号に掲げる場合に該当することとなる場合について適用し、旧租税特別措置法第二十四条の二第一項に規定する農業経営基盤強化準備金を積み立てている個人が施行日前に同条第三項第三号に掲げる場合に該当することとなった場合については、なお従前の例による。
Supplementary Provisions, Article 29Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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）
The provisions then in force continue to govern a transfer of land, etc. prescribed in Article 31-2, paragraph (2), item (xiii) of the Former Act on Special Measures Concerning Taxation that an individual carried out before the Effective Date.
個人が施行日前に行った旧租税特別措置法第三十一条の二第二項第十三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 then in force continue to govern the case where land, etc. prescribed in Article 34, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by an individual was purchased, before the date specified in Article 1, item (v) of the Supplementary Provisions, pursuant to a ruling prescribed in Article 34, paragraph (2), item (iii) of the Former Act on Special Measures Concerning Taxation.
個人の有する旧租税特別措置法第三十四条第一項に規定する土地等が、附則第一条第五号に定める日前に旧租税特別措置法第三十四条第二項第三号に規定する裁定により買い取られた場合については、なお従前の例による。
If, on or after the date specified in Article 1, item (v) of the Supplementary Provisions, land, etc. prescribed in Article 34, paragraph (1) of the New Act on Special Measures Concerning Taxation that pertains to a right to use grassland prescribed in Article 75-2, paragraph (1) of the Cropland Act (Act No. 229 of 1952) prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Cropland Act, etc. (Act No. 57 of 2009), for which the provisions then in force continue to govern pursuant to the provisions of Article 7, paragraph (2) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Cropland Act" in this paragraph), is purchased pursuant to a ruling under Article 75-8, paragraph (1) of the Former Cropland Act, the provisions of Article 34 of the New Act on Special Measures Concerning Taxation apply by deeming the case of that purchase to fall under the case of a purchase for a specified land readjustment project, etc. prescribed in paragraph (2) of that Article.
附則第一条第五号に定める日以後に農地法等の一部を改正する法律（平成二十一年法律第五十七号）附則第七条第二項の規定によりなお従前の例によることとされる同法第一条の規定による改正前の農地法（昭和二十七年法律第二百二十九号。以下この項において「旧農地法」という。）第七十五条の二第一項に規定する草地利用権に係る新租税特別措置法第三十四条第一項に規定する土地等が旧農地法第七十五条の八第一項の裁定により買い取られる場合には、当該買い取られる場合を新租税特別措置法第三十四条第二項に規定する特定土地区画整理事業等のために買い取られる場合に該当するものとみなして、同条の規定を適用する。
The provisions then in force continue to govern the case where land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by an individual was purchased, before the date specified in Article 1, item (vi) of the Supplementary Provisions, by a corporation prescribed in Article 34-2, paragraph (2), item (xiii) of the Former Act on Special Measures Concerning Taxation for use in the business referred to in that item (limited to the part concerning (a)).
個人の有する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が、附則第一条第六号に定める日前に旧租税特別措置法第三十四条の二第二項第十三号に規定する法人に同号（イに係る部分に限る。）の事業の用に供するために買い取られた場合については、なお従前の例による。
If, on or after the date specified in Article 1, item (vi) of the Supplementary Provisions, land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation held by an individual is purchased by a corporation in which a local government has made a capital contribution or any other corporation specified by Cabinet Order, for use in an upgrading project prescribed in Article 4, paragraph (7), item (i) of the Small and Medium-sized Retail Business Promotion Act (Act No. 101 of 1973) based on an upgrading project plan that has received certification under the provisions of paragraphs (1) through (3) or paragraph (6) of that Article (limited to an upgrading project based on an upgrading project plan that received that certification before that date, for which it has been certified, as provided by Order of the Ministry of Finance, that it satisfies the requirements specified by Cabinet Order, such as being carried out in conformity with city planning or any other plan of the State or a local government concerning land use), the provisions of Article 34-2 of the New Act on Special Measures Concerning Taxation apply by deeming the case of that purchase to fall under the case of a purchase for a specified housing land development project, etc. prescribed in paragraph (2) of that Article.
附則第一条第六号に定める日以後に個人の有する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が中小小売商業振興法（昭和四十八年法律第百一号）第四条第一項から第三項まで又は第六項の規定による認定を受けた高度化事業計画に基づく同条第七項第一号に規定する高度化事業（同日前に当該認定を受けた高度化事業計画に基づくものであって、都市計画その他の土地利用に関する国又は地方公共団体の計画に適合して行われるものであることその他の政令で定める要件に該当することにつき財務省令で定めるところにより証明がされたものに限る。）の用に供するために、地方公共団体の出資に係る法人その他の政令で定める法人に買い取られる場合には、当該買い取られる場合を新租税特別措置法第三十四条の二第二項に規定する特定住宅地造成事業等のために買い取られる場合に該当するものとみなして、同条の規定を適用する。
The provisions of Article 34-2, paragraph (2), item (xiii), (a) 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 carries out on or after the date specified in Article 1, item (vi) of the Supplementary Provisions.
新租税特別措置法第三十四条の二第二項第十三号イの規定は、個人が附則第一条第六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する。
The provisions of Article 34-2, paragraph (2), item (xxv) 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 carries out on or after the date specified in Article 1, item (v) 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 carried out before that date.
新租税特別措置法第三十四条の二第二項第二十五号の規定は、個人が附則第一条第五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 then in force continue to govern the case where an individual, before the date specified in Article 1, item (v) of the Supplementary Provisions, transferred land, etc. prescribed in Article 34-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by the individual to a specified agricultural corporation prescribed in paragraph (2), item (iii) of that Article through consultation prescribed in that item.
個人が、附則第一条第五号に定める日前にその有する旧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を同条第二項第三号に規定する協議により同号に規定する特定農業法人に譲渡した場合については、なお従前の例による。
The provisions of Article 37-9-5 of the New Act on Special Measures Concerning Taxation apply to land, etc. acquired in advance prescribed in paragraph (1) of that Article that an individual acquires, as prescribed in that paragraph, on or after January 1, 2009.
新租税特別措置法第三十七条の九の五の規定は、個人が平成二十一年一月一日以後に同条第一項に規定する取得をする同項に規定する先行取得土地等について適用する。
Supplementary Provisions, Article 30Transitional Measures Concerning Special Provisions on Payment Reports, etc. on Consideration for the Transfer of Shares, etc.
第三十条（株式等の譲渡の対価に係る支払調書等の特例に関する経過措置）
The provisions of Article 38, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to payments or deliveries prescribed in that paragraph that are made on or after the Effective Date, and the provisions then in force continue to govern payments prescribed in Article 38, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were made before the Effective Date.
新租税特別措置法第三十八条第一項の規定は、施行日以後に行う同項に規定する支払又は交付について適用し、施行日前に行った旧租税特別措置法第三十八条第一項に規定する支払については、なお従前の例による。
The provisions of Article 38, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to consideration for the transfer of shares, etc. prescribed in that paragraph for which payment prescribed in that paragraph is received on or after the Effective Date, and the provisions then in force continue to govern consideration for the transfer of shares, etc. prescribed in Article 38, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which payment prescribed in that paragraph was received before the Effective Date.
新租税特別措置法第三十八条第二項の規定は、施行日以後に同項に規定する支払を受ける同項に規定する株式等の譲渡の対価について適用し、施行日前に旧租税特別措置法第三十八条第二項に規定する支払を受けた同項に規定する株式等の譲渡の対価については、なお従前の例による。
The provisions of Article 38, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation of a listed investment trust, etc. prescribed in that paragraph, or a trust split pertaining to a specified trust that issues beneficiary certificates prescribed in that paragraph, that takes place on or after January 1, 2010.
新租税特別措置法第三十八条第三項の規定は、平成二十二年一月一日以後の同項に規定する上場投資信託等の終了若しくは一部の解約又は同項に規定する特定受益証券発行信託に係る信託の分割について適用する。
Supplementary Provisions, Article 31Transitional Measures Concerning Special Provisions on Taxation on Income of Specified Foreign Subsidiaries, etc. of Residents
第三十一条（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, paragraphs (1) through (4) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article for business years of a specified foreign subsidiary, etc. prescribed in that paragraph beginning on or after the Effective Date and to the taxable amount prescribed in that paragraph pertaining to that amount of applicable 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 for business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began 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から第四項までの規定は、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開始する事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象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開始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 40-5 of the New Act on Special Measures Concerning Taxation apply in the case where a resident has an amount of dividends of surplus and similar distributions prescribed in paragraph (1) of that Article that the resident receives from a specified foreign subsidiary, etc. prescribed in that paragraph (limited to an amount pertaining to business years of that specified foreign subsidiary, etc. beginning on or after the Effective Date), and the provisions then in force continue to govern the case where any of the facts listed in the items of Article 40-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation has arisen with respect to a specified foreign subsidiary, etc. or a foreign affiliated company prescribed in that paragraph pertaining to a resident prescribed in that paragraph (limited to a fact pertaining to business years of that specified foreign subsidiary, etc. or foreign affiliated company that began before the Effective Date).
新租税特別措置法第四十条の五の規定は、居住者が同条第一項に規定する特定外国子会社等から受ける同項に規定する剰余金の配当等の額（当該特定外国子会社等の施行日以後に開始する事業年度に係るものに限る。）がある場合について適用し、旧租税特別措置法第四十条の五第一項に規定する居住者に係る同項に規定する特定外国子会社等又は外国関係会社につき同項各号に掲げる事実（当該特定外国子会社等又は外国関係会社の施行日前に開始した事業年度に係るものに限る。）が生じた場合については、なお従前の例による。
Out of the taxable retained amount prescribed in Article 40-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years of a specified foreign subsidiary, etc. prescribed in that paragraph that began before the Effective Date (limited to an amount included in gross revenue in calculating the amount of miscellaneous income of a resident for the year prescribed in Article 40-5, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation) or the amount of undeducted dividends, etc. prescribed in Article 40-5, paragraph (2) of the Former Act on Special Measures Concerning Taxation, the amount of the part corresponding to each year within three years up to and including the preceding year prescribed in Article 40-5, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation of a resident is deemed to be the amounts listed in the items of that paragraph for that resident, and the provisions of that paragraph apply.
旧租税特別措置法第四十条の五第一項に規定する特定外国子会社等の施行日前に開始した事業年度に係る同項に規定する課税対象留保金額（居住者の新租税特別措置法第四十条の五第一項第一号に規定する年分の雑所得の金額の計算上総収入金額に算入される金額に限る。）又は旧租税特別措置法第四十条の五第二項に規定する控除未済配当等の額のうち居住者の新租税特別措置法第四十条の五第一項第二号に規定する前年以前三年内の各年分に対応する部分の金額は、当該居住者の同項各号に掲げる金額とみなして、同項の規定を適用する。