Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
Omitted
略
the following provisions: April 1, 2012;
次に掲げる規定 平成二十四年四月一日
Omitted
略
the provisions in Article 19 amending the table of contents of the Act on Special Measures Concerning Taxation, the provisions deleting Article 10-2-2 of that Act, the provisions amending Article 10-2-3 of that Act (excluding the part concerning paragraphs (8) and (9) of that Article), the provisions renumbering that Article as Article 10-2-2 of that Act, the provisions deleting Article 10-4 of that Act, the provisions amending Article 10-5 of that Act (excluding the part concerning paragraphs (8) and (9) of that Article), the provisions renumbering that Article as Article 10-4 of that Act, the provisions amending Article 10-6 of that Act (excluding the part concerning paragraph (3) of that Article), the provisions renumbering that Article as Article 10-5 of that Act, the provisions amending Article 10-7 of that Act (excluding the part concerning paragraph (4) of that Article), the provisions renumbering that Article as Article 10-6 of that Act, the provisions deleting Article 11-2 of that Act, the provisions amending Article 11-3 of that Act, the provisions renumbering that Article as Article 11-2 of that Act, the provisions amending Article 11-4 of that Act (including its caption), the provisions renumbering that Article as Article 11-3 of that Act, the provisions amending Article 19, item (i) of that Act, the provisions amending Article 42-3-2 of that Act, the provisions amending Article 42-4, paragraph (1) of that Act, the provisions amending paragraph (11) of that Article, the provisions deleting Article 42-5 of that Act, the provisions amending Article 42-5-2 of that Act (excluding the part concerning paragraph (8) of that Article and the part concerning paragraph (9) of that Article (excluding the part replacing "Article 68-10-2, paragraph (2)" with "Article 68-10, paragraph (2)" and "Article 68-10-2, paragraph (3)" with "Article 68-10, paragraph (3)")), the provisions renumbering that Article as Article 42-5 of that Act, the provisions amending Article 42-6, paragraph (2) of that Act, the provisions amending paragraph (5) of that Article, the provisions amending Articles 42-7 and 42-8 of that Act, the provisions amending Article 42-9, paragraph (1) of that Act, the provisions amending paragraph (4) of that Article, the provisions amending Article 42-10, paragraph (2) of that Act, the provisions amending paragraph (5) of that Article, the provisions amending Article 42-11, paragraph (2) of that Act, the provisions amending paragraph (5) of that Article, the provisions amending Article 42-12, paragraph (1) of that Act, the provisions amending Article 42-13 of that Act (excluding the part concerning paragraph (5) of that Article), the provisions amending Article 44, paragraph (1) of that Act, the provisions amending Article 44-2 of that Act, the provisions amending Article 44-3, paragraph (1) of that Act, the provisions amending Article 44-4 of that Act (including its caption), the provisions amending Article 52-2, paragraph (1) of that Act, the provisions amending Article 53, paragraph (1), item (ii) of that Act, the provisions deleting the caption preceding Article 55-6 of that Act and that Article, the provisions amending Article 55-7, paragraph (6) of that Act, the provisions renumbering that Article as Article 55-6 of that Act and adding a caption to that Article, the provisions amending Article 57-8 of that Act (including its caption), the provisions amending Article 57-10 of that Act, the provisions deleting Chapter III, Section 4 of that Act, the provisions renumbering Section 4-2 as Section 4 and Section 4-3 as Section 4-2 in that Chapter, the provisions amending Article 62 of that Act (excluding the part concerning paragraph (8) of that Article), the provisions amending Article 62-3 of that Act (excluding the part concerning paragraph (10) of that Article), the provisions amending Article 63, paragraph (1) of that Act, the provisions amending Article 67-2, paragraph (1) of that Act, the provisions amending the table in Article 67-14, paragraph (2) of that Act, the provisions amending the table in Article 67-15, paragraph (3) of that Act, the provisions amending Article 68, paragraph (1) of that Act, the provisions amending Article 68-3-2 of that Act, the provisions amending Article 68-3-3 of that Act, the provisions amending Article 68-3-4, paragraph (2) of that Act, the provisions amending Article 68-8 of that Act, the provisions amending Article 68-9, paragraph (1) of that Act, the provisions amending paragraph (11) of that Article, the provisions deleting Article 68-10 of that Act, the provisions amending Article 68-10-2 of that Act (excluding the part concerning paragraph (9) of that Article and the part concerning paragraph (10) of that Article (excluding the part replacing "Article 42-5-2, paragraph (2)" with "Article 42-5, paragraph (2)" and "Article 42-5-2, paragraph (3)" with "Article 42-5, paragraph (3)")), the provisions renumbering that Article as Article 68-10 of that Act, the provisions amending Article 68-11, paragraph (2) of that Act, the provisions amending paragraph (5) of that Article, the provisions amending Article 68-12 of that Act, the provisions amending Article 68-13, paragraph (1) of that Act, the provisions amending paragraph (4) of that Article, the provisions amending Article 68-14, paragraph (2) of that Act, the provisions amending paragraph (5) of that Article, the provisions amending Article 68-15, paragraph (2) of that Act, the provisions amending paragraph (5) of that Article, the provisions amending Article 68-15-2, paragraph (1) of that Act, the provisions amending Article 68-15-3 of that Act (excluding the part concerning paragraph (5) of that Article), the provisions amending Article 68-20, paragraph (1) of that Act, the provisions amending Articles 68-21 through 68-23 of that Act, the provisions amending Article 68-25 of that Act (including its caption), the provisions amending Article 68-40, paragraph (1) of that Act, the provisions amending Article 68-42, paragraph (1), item (ii) of that Act, the provisions deleting the caption preceding Article 68-45 of that Act, the provisions amending that Article, the provisions adding a caption to Article 68-46 of that Act, the provisions amending that Article, the provisions amending Article 68-58 of that Act (including its caption), the provisions amending Article 68-59 of that Act, the provisions amending Article 68-67 of that Act (excluding the part concerning paragraph (7) of that Article), the provisions amending Article 68-68 of that Act (excluding the part concerning paragraph (10) of that Article), the provisions amending Article 68-69, paragraph (1) of that Act, the provisions amending Article 68-100, paragraph (1) of that Act, the provisions amending Article 68-108, paragraph (1) of that Act, and the provisions amending Article 80, paragraph (1) of that Act, and the provisions of Articles 45 through 49, Article 51, Article 52, Article 55, Article 56, paragraph (1), Article 58, Article 63, paragraph (1), Articles 64 through 66, Article 69, Article 72, Article 73, paragraph (1), Article 75, Article 80, paragraph (1), Article 81, Article 82, Article 98 and Articles 100 through 102 of the Supplementary Provisions.
第十九条中租税特別措置法の目次の改正規定、同法第十条の二の二を削る改正規定、同法第十条の二の三の改正規定（同条第八項及び第九項に係る部分を除く。）、同条を同法第十条の二の二とする改正規定、同法第十条の四を削る改正規定、同法第十条の五の改正規定（同条第八項及び第九項に係る部分を除く。）、同条を同法第十条の四とする改正規定、同法第十条の六の改正規定（同条第三項に係る部分を除く。）、同条を同法第十条の五とする改正規定、同法第十条の七の改正規定（同条第四項に係る部分を除く。）、同条を同法第十条の六とする改正規定、同法第十一条の二を削る改正規定、同法第十一条の三の改正規定、同条を同法第十一条の二とする改正規定、同法第十一条の四（見出しを含む。）の改正規定、同条を同法第十一条の三とする改正規定、同法第十九条第一号の改正規定、同法第四十二条の三の二の改正規定、同法第四十二条の四第一項の改正規定、同条第十一項の改正規定、同法第四十二条の五を削る改正規定、同法第四十二条の五の二の改正規定（同条第八項に係る部分及び同条第九項に係る部分（「第六十八条の十の二第二項」を「第六十八条の十第二項」に、「第六十八条の十の二第三項」を「第六十八条の十第三項」に改める部分を除く。）を除く。）、同条を同法第四十二条の五とする改正規定、同法第四十二条の六第二項の改正規定、同条第五項の改正規定、同法第四十二条の七及び第四十二条の八の改正規定、同法第四十二条の九第一項の改正規定、同条第四項の改正規定、同法第四十二条の十第二項の改正規定、同条第五項の改正規定、同法第四十二条の十一第二項の改正規定、同条第五項の改正規定、同法第四十二条の十二第一項の改正規定、同法第四十二条の十三の改正規定（同条第五項に係る部分を除く。）、同法第四十四条第一項の改正規定、同法第四十四条の二の改正規定、同法第四十四条の三第一項の改正規定、同法第四十四条の四（見出しを含む。）の改正規定、同法第五十二条の二第一項の改正規定、同法第五十三条第一項第二号の改正規定、同法第五十五条の六の前の見出し及び同条を削る改正規定、同法第五十五条の七第六項の改正規定、同条を同法第五十五条の六とし、同条に見出しを付する改正規定、同法第五十七条の八（見出しを含む。）の改正規定、同法第五十七条の十の改正規定、同法第三章第四節を削る改正規定、同章中第四節の二を第四節とし、第四節の三を第四節の二とする改正規定、同法第六十二条の改正規定（同条第八項に係る部分を除く。）、同法第六十二条の三の改正規定（同条第十項に係る部分を除く。）、同法第六十三条第一項の改正規定、同法第六十七条の二第一項の改正規定、同法第六十七条の十四第二項の表の改正規定、同法第六十七条の十五第三項の表の改正規定、同法第六十八条第一項の改正規定、同法第六十八条の三の二の改正規定、同法第六十八条の三の三の改正規定、同法第六十八条の三の四第二項の改正規定、同法第六十八条の八の改正規定、同法第六十八条の九第一項の改正規定、同条第十一項の改正規定、同法第六十八条の十を削る改正規定、同法第六十八条の十の二の改正規定（同条第九項に係る部分及び同条第十項に係る部分（「第四十二条の五の二第二項」を「第四十二条の五第二項」に、「第四十二条の五の二第三項」を「第四十二条の五第三項」に改める部分を除く。）を除く。）、同条を同法第六十八条の十とする改正規定、同法第六十八条の十一第二項の改正規定、同条第五項の改正規定、同法第六十八条の十二の改正規定、同法第六十八条の十三第一項の改正規定、同条第四項の改正規定、同法第六十八条の十四第二項の改正規定、同条第五項の改正規定、同法第六十八条の十五第二項の改正規定、同条第五項の改正規定、同法第六十八条の十五の二第一項の改正規定、同法第六十八条の十五の三の改正規定（同条第五項に係る部分を除く。）、同法第六十八条の二十第一項の改正規定、同法第六十八条の二十一から第六十八条の二十三までの改正規定、同法第六十八条の二十五（見出しを含む。）の改正規定、同法第六十八条の四十第一項の改正規定、同法第六十八条の四十二第一項第二号の改正規定、同法第六十八条の四十五の前の見出しを削る改正規定、同条の改正規定、同法第六十八条の四十六に見出しを付する改正規定、同条の改正規定、同法第六十八条の五十八（見出しを含む。）の改正規定、同法第六十八条の五十九の改正規定、同法第六十八条の六十七の改正規定（同条第七項に係る部分を除く。）、同法第六十八条の六十八の改正規定（同条第十項に係る部分を除く。）、同法第六十八条の六十九第一項の改正規定、同法第六十八条の百第一項の改正規定、同法第六十八条の百八第一項の改正規定並びに同法第八十条第一項の改正規定並びに附則第四十五条から第四十九条まで、第五十一条、第五十二条、第五十五条、第五十六条第一項、第五十八条、第六十三条第一項、第六十四条から第六十六条まで、第六十九条、第七十二条、第七十三条第一項、第七十五条、第八十条第一項、第八十一条、第八十二条、第九十八条及び第百条から第百二条までの規定
Omitted
略
the following provisions: January 1, 2013;
次に掲げる規定 平成二十五年一月一日
Omitted
略
the provisions in Article 19 amending Article 9-4-2 of the Act on Special Measures Concerning Taxation, the provisions deleting the caption preceding Article 20-2 of that Act and that Article, the provisions amending Article 20-3 of that Act, the provisions renumbering that Article as Article 20-2 of that Act and adding a caption to that Article, the provisions amending Article 20-4 of that Act (including its caption), the provisions renumbering that Article as Article 20-3 of that Act, the provisions amending Article 22, paragraph (1) of that Act, the provisions amending Article 29-2 of that Act, the provisions amending Article 29-3 of that Act, the provisions amending Article 37-11-3 of that Act, the provisions amending Article 41-12 of that Act, the provisions amending Article 42-2-2, paragraph (3) of that Act, the provisions amending Article 42-3, paragraph (4), item (vi) of that Act, the provisions amending Article 62, paragraph (8) of that Act, the provisions amending Article 66-4, paragraph (8) of that Act, the provisions amending paragraph (11), item (ii) of that Article, the provisions renumbering that paragraph as paragraph (12) of that Article, the provisions amending paragraph (10) of that Article, the provisions amending paragraph (9) of that Article, the provisions adding one paragraph after paragraph (8) of that Article, the provisions amending Article 68-67, paragraph (7) of that Act, the provisions amending Article 68-88, paragraph (8) of that Act, the provisions amending paragraph (11), item (ii) of that Article, the provisions renumbering that paragraph as paragraph (12) of that Article, the provisions amending paragraph (10) of that Article, the provisions amending paragraph (9) of that Article, the provisions adding one paragraph after paragraph (8) of that Article, the provisions amending Article 87-8 of that Act, the provisions amending Article 88-6 of that Act, the provisions amending Article 88-7 of that Act, the provisions amending the table in Article 89, paragraph (15) of that Act, the provisions amending Article 89-2 of that Act, the provisions amending Article 89-3 of that Act, the provisions amending Article 89-4 of that Act, the provisions amending Article 90 of that Act, the provisions amending Article 90-2 of that Act, the provisions amending Article 90-4-2 of that Act, the provisions amending Article 90-6-2 of that Act, and the provisions amending Article 97-2, paragraph (24) of that Act, and the provisions of Article 44, Article 50, Article 67, Article 68, paragraphs (1) and (2), Article 83, Article 84, paragraphs (1) and (2), Article 86, Article 90 and Article 96 of the Supplementary Provisions.
第十九条中租税特別措置法第九条の四の二の改正規定、同法第二十条の二の前の見出し及び同条を削る改正規定、同法第二十条の三の改正規定、同条を同法第二十条の二とし、同条に見出しを付する改正規定、同法第二十条の四（見出しを含む。）の改正規定、同条を同法第二十条の三とする改正規定、同法第二十二条第一項の改正規定、同法第二十九条の二の改正規定、同法第二十九条の三の改正規定、同法第三十七条の十一の三の改正規定、同法第四十一条の十二の改正規定、同法第四十二条の二の二第三項の改正規定、同法第四十二条の三第四項第六号の改正規定、同法第六十二条第八項の改正規定、同法第六十六条の四第八項の改正規定、同条第十一項第二号の改正規定、同項を同条第十二項とする改正規定、同条第十項の改正規定、同条第九項の改正規定、同条第八項の次に一項を加える改正規定、同法第六十八条の六十七第七項の改正規定、同法第六十八条の八十八第八項の改正規定、同条第十一項第二号の改正規定、同項を同条第十二項とする改正規定、同条第十項の改正規定、同条第九項の改正規定、同条第八項の次に一項を加える改正規定、同法第八十七条の八の改正規定、同法第八十八条の六の改正規定、同法第八十八条の七の改正規定、同法第八十九条第十五項の表の改正規定、同法第八十九条の二の改正規定、同法第八十九条の三の改正規定、同法第八十九条の四の改正規定、同法第九十条の改正規定、同法第九十条の二の改正規定、同法第九十条の四の二の改正規定、同法第九十条の六の二の改正規定並びに同法第九十七条の二第二十四項の改正規定並びに附則第四十四条、第五十条、第六十七条、第六十八条第一項及び第二項、第八十三条、第八十四条第一項及び第二項、第八十六条、第九十条並びに第九十六条の規定
the following provisions: January 1, 2014;
次に掲げる規定 平成二十六年一月一日
Omitted
略
the provisions in Article 19 amending Article 37-14 of the Act on Special Measures Concerning Taxation.
第十九条中租税特別措置法第三十七条の十四の改正規定
the provisions in Article 19 renumbering Article 60-3 as Article 61 in Chapter III, Section 3-5 of the Act on Special Measures Concerning Taxation and the provisions amending Article 68-63-3, paragraph (4) of that Act: April 1, 2012 or the date on which the Act on Special Measures to Promote Research and Development Business, etc. by Specified Multinational Enterprises (Act No. 55 of 2012) comes into effect, whichever is later.
第十九条中租税特別措置法第三章第三節の五中第六十条の三を第六十一条とする改正規定及び同法第六十八条の六十三の三第四項の改正規定 平成二十四年四月一日又は特定多国籍企業による研究開発事業等の促進に関する特別措置法（平成二十四年法律第五十五号）の施行の日のいずれか遅い日
Supplementary Provisions, Article 43Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第四十三条（租税特別措置法の一部改正に伴う所得税の特例に関する経過措置の原則）
Unless otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by Article 19 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to income tax for the year that includes the Effective Date and subsequent years, and the provisions then in force continue to govern income tax for years before the year that includes the Effective Date.
別段の定めがあるものを除き、第十九条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第二章の規定は、施行日の属する年分以後の所得税について適用し、施行日の属する年分前の所得税については、なお従前の例による。
Supplementary Provisions, Article 44Transitional Measures Concerning Special Provisions, etc. on Taxation on Redemption Money, etc. of Listed Securities Investment Trusts, etc.
第四十四条（上場証券投資信託等の償還金等に係る課税の特例等に関する経過措置）
The provisions of Article 9-4-2, paragraphs (3) and (5), Article 29-2, paragraphs (8) and (10), Article 29-3, paragraphs (7) and (9), Article 37-11-3, paragraphs (11) and (13), and Article 41-12, paragraphs (24) and (26) of the New Act on Special Measures Concerning Taxation apply to questions, inspections, or requests for presentation or submission made on or after January 1, 2013 to a person obligated to submit a record or report prescribed in those provisions (excluding those pertaining to an investigation that has been continuously conducted since before that date (limited to an investigation in which, before that date, questions were asked of, or an inspection was conducted with regard to, a person so obligated under the provisions of Article 9-4-2, paragraph (3), Article 29-2, paragraph (8), Article 29-3, paragraph (7), Article 37-11-3, paragraph (11) or Article 41-12, paragraph (24) of the Act on Special Measures Concerning Taxation before the amendment by Article 19 pertaining to that investigation; referred to as an "investigation covered by the transitional measures" in this paragraph)), and the provisions then in force continue to govern questions or inspections under those provisions made before that date to a person obligated to submit a record or report prescribed in those provisions (including those pertaining to an investigation covered by the transitional measures).
新租税特別措置法第九条の四の二第三項及び第五項、第二十九条の二第八項及び第十項、第二十九条の三第七項及び第九項、第三十七条の十一の三第十一項及び第十三項並びに第四十一条の十二第二十四項及び第二十六項の規定は、平成二十五年一月一日以後にこれらの規定に規定する調書又は報告書を提出する義務がある者に対して行う質問、検査又は提示若しくは提出の要求（同日前から引き続き行われている調査（同日前に当該義務がある者に対して当該調査に係る第十九条の規定による改正前の租税特別措置法第九条の四の二第三項、第二十九条の二第八項、第二十九条の三第七項、第三十七条の十一の三第十一項又は第四十一条の十二第二十四項の規定による質問又は検査を行っていたものに限る。以下この項において「経過措置調査」という。）に係るものを除く。）について適用し、同日前にこれらの規定に規定する調書又は報告書を提出する義務がある者に対して行ったこれらの規定による質問又は検査（経過措置調査に係るものを含む。）については、なお従前の例による。
The provisions of Article 9-4-2, paragraph (4), paragraph (6) (limited to the part concerning paragraph (4)) and paragraph (7), Article 29-2, paragraph (9), paragraph (11) (limited to the part concerning paragraph (9)) and paragraph (12), Article 29-3, paragraph (8), paragraph (10) (limited to the part concerning paragraph (8)) and paragraph (11), Article 37-11-3, paragraph (12), paragraph (14) (limited to the part concerning paragraph (12)) and paragraph (15), and Article 41-12, paragraph (25), paragraph (27) (limited to the part concerning paragraph (25)) and paragraph (28) of the New Act on Special Measures Concerning Taxation apply to articles prescribed in Article 9-4-2, paragraph (4), Article 29-2, paragraph (9), Article 29-3, paragraph (8), Article 37-11-3, paragraph (12) or Article 41-12, paragraph (25) of the New Act on Special Measures Concerning Taxation that are submitted on or after January 1, 2013.
新租税特別措置法第九条の四の二第四項、第六項（第四項に係る部分に限る。）及び第七項、第二十九条の二第九項、第十一項（第九項に係る部分に限る。）及び第十二項、第二十九条の三第八項、第十項（第八項に係る部分に限る。）及び第十一項、第三十七条の十一の三第十二項、第十四項（第十二項に係る部分に限る。）及び第十五項並びに第四十一条の十二第二十五項、第二十七項（第二十五項に係る部分に限る。）及び第二十八項の規定は、平成二十五年一月一日以後に提出される新租税特別措置法第九条の四の二第四項、第二十九条の二第九項、第二十九条の三第八項、第三十七条の十一の三第十二項又は第四十一条の十二第二十五項に規定する物件について適用する。
Supplementary Provisions, Article 45Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Equipment for Promoting Reform of the Energy Supply and Demand Structure Is Acquired
第四十五条（エネルギー需給構造改革推進設備を取得した場合の特別償却又は所得税額の特別控除に関する経過措置）
With regard to income tax in the case where an individual has provided equipment for promoting reform of the energy supply and demand structure prescribed in Article 10-2-2, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 19 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that the individual acquired, or manufactured or constructed, before April 1, 2012 for use in the business prescribed in that paragraph, the provisions of that Article remain in force. In such a case, the phrase "paragraph (3) of the following Article" in paragraph (4) of that Article is deemed to be replaced with "Article 10-2-2, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014)", and the phrase "Article 10-2-2, paragraph (3) of the Act on Special Measures Concerning Taxation" in paragraph (12) of that Article is deemed to be replaced with "Article 10-2-2, paragraph (3) of the Act on Special Measures Concerning Taxation before the amendment by Article 19 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remains in force pursuant to the provisions of Article 45 of the Supplementary Provisions of that Act".
個人が平成二十四年四月一日前に取得又は製作若しくは建設をした第十九条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第十条の二の二第一項に規定するエネルギー需給構造改革推進設備を同項に規定する事業の用に供した場合における所得税については、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「次条第三項」とあるのは「所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条の規定による改正後の租税特別措置法第十条の二の二第三項」と、同条第十二項中「租税特別措置法第十条の二の二第三項」とあるのは「経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第四十五条の規定によりなおその効力を有するものとされる同法第十九条の規定による改正前の租税特別措置法第十条の二の二第三項」とする。
Supplementary Provisions, Article 46Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load Is Acquired
第四十六条（エネルギー環境負荷低減推進設備等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置）
With regard to the application of the provisions of Article 10-2-2 of the Act on Special Measures Concerning Taxation as amended by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) in the case where the provisions of the preceding Article apply, the phrase "an amount equivalent to 20 percent of" in paragraph (3) of that Article is deemed to be replaced with "an amount equivalent to 20 percent of (or, if there is an amount to be deducted from the amount of income tax on the amount of gross income for the year of provision for use pursuant to the provisions of Article 10-2-2, paragraph (3) of the Act on Special Measures Concerning Taxation before the amendment by Article 19 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011), which remains in force pursuant to the provisions of Article 45 of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in the following paragraph), the remaining amount after deducting that amount)", and the phrase "if there is an amount to be deducted, that amount" in paragraph (4) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2-2, paragraph (3) or (4) of the Former Act on Special Measures Concerning Taxation Kept in Force, those amounts".
前条の規定の適用がある場合における所得税法等の一部を改正する法律（平成二十六年法律第十号）第十条の規定による改正後の租税特別措置法第十条の二の二の規定の適用については、同条第三項中「の百分の二十に相当する金額」とあるのは「の百分の二十に相当する金額（経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第四十五条の規定によりなおその効力を有するものとされる同法第十九条の規定による改正前の租税特別措置法（次項において「旧効力措置法」という。）第十条の二の二第三項の規定により当該供用年の年分の総所得金額に係る所得税額から控除される金額がある場合には、当該金額を控除した残額）」と、同条第四項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は旧効力措置法第十条の二の二第三項若しくは第四項の規定によりその年分の総所得金額に係る所得税額から控除される金額がある場合には、これらの金額」とする。