Supplementary Provisions, Article 47Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Base Strengthening Equipment, etc. Is Acquired, etc.
第四十七条（事業基盤強化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 then in force continue to govern business base strengthening equipment, etc. prescribed in Article 10-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before April 1, 2012.
個人が平成二十四年四月一日前に取得又は製作をした旧租税特別措置法第十条の四第一項に規定する事業基盤強化設備等については、なお従前の例による。
The provisions then in force continue to govern income tax for 2012 and earlier years of an individual prescribed in Article 10-4, paragraph (6) of the Former Act on Special Measures Concerning Taxation.
旧租税特別措置法第十条の四第六項に規定する個人の平成二十四年分以前の所得税については、なお従前の例による。
Supplementary Provisions, Article 48Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Income Tax
第四十八条（所得税の額から控除される特別控除額の特例に関する経過措置）
With regard to the application of the provisions of Article 10-6 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 Article 45 of the Supplementary Provisions apply, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
| Paragraph (1) | the provisions listed in the following items | the provisions listed in the following items (including the provisions of Article 10-2-2, paragraph (3) or (4) 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 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article); the same applies hereinafter in this Article) |
| the amount specified in each of those items | the amount specified in each of those items (or, for the provisions of Article 10-2-2, paragraph (3) or (4) of the Former Act on Special Measures Concerning Taxation Kept in Force, the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (3) of that Article, the amount that cannot be fully deducted even by the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in paragraph (4) of that Article, the amount that cannot be fully deducted even by the deduction under the provisions of that paragraph, respectively; the same applies hereinafter in this Article, except in item (iii)) | |
| Paragraph (2) | or Article 10-5-3, paragraph (4) | , Article 10-5-3, paragraph (4) or Article 10-2-2, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force |
| Paragraph (3) | or Article 10-5-3, paragraph (5) | , Article 10-5-3, paragraph (5) or Article 10-2-2, paragraph (5) of the Former Act on Special Measures Concerning Taxation Kept in Force |
附則第四十五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六の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
| 第一項 | 次の各号に掲げる規定 | 次の各号に掲げる規定（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（以下この条において「旧効力措置法」という。）第十条の二の二第三項又は第四項の規定を含む。以下この条において同じ。） |
| 当該各号に定める金額を | 当該各号に定める金額（旧効力措置法第十条の二の二第三項又は第四項の規定にあつては、それぞれ同条第三項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第四項に規定する繰越税額控除限度超過額のうち同項の規定による控除をしても控除しきれない金額を控除した金額とする。第三号を除き、以下この条において同じ。）を | |
| 第二項 | 又は第十条の五の三第四項 | 、第十条の五の三第四項又は旧効力措置法第十条の二の二第四項 |
| 第三項 | 若しくは第十条の五の三第五項 | 、第十条の五の三第五項若しくは旧効力措置法第十条の二の二第五項 |
Supplementary Provisions, Article 49Transitional Measures Concerning Depreciation by Individuals
第四十九条（個人の減価償却に関する経過措置）
The provisions then in force continue to govern equipment for business innovation prescribed in Article 11-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before April 1, 2012.
個人が平成二十四年四月一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二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。
With regard to equipment, etc. for responding to changes in the structure of resource supply and demand prescribed in Article 11-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that is the subject of an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies in the following paragraph) by an individual who, before April 1, 2012, obtained the certification prescribed in item (i) of that paragraph pertaining to a resource productivity innovation plan prescribed in that item or the certification prescribed in item (ii) of that paragraph pertaining to a plan for introducing production equipment for products addressing resource constraints prescribed in that item, the provisions of that Article (limited to the part concerning that paragraph) remain in force.
旧租税特別措置法第十一条の二第二項第一号に規定する資源生産性革新計画に係る同号に規定する認定又は同項第二号に規定する資源制約対応製品生産設備導入計画に係る同号に規定する認定を平成二十四年四月一日前に受けた個人が取得等（取得又は製作若しくは建設をいう。次項において同じ。）をする同条第二項に規定する資源需給構造変化対応設備等については、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 11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial cluster assets prescribed in that paragraph that are the subject of an acquisition, etc. by an individual on or after April 1, 2012, and the provisions then in force continue to govern industrial cluster assets prescribed in Article 11-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were the subject of an acquisition, etc. by an individual before that date. In such a case, with regard to the application of the provisions of Article 11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation to income tax for that year, the phrase "within the designated period of that year" in that paragraph is deemed to be replaced with "during the period from April 1, 2012 to December 31 of that year".
新租税特別措置法第十一条の二第一項の規定は、個人が平成二十四年四月一日以後に取得等をする同項に規定する集積産業用資産について適用し、個人が同日前に取得等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集積産業用資産については、なお従前の例による。この場合において、同年分の所得税についての新租税特別措置法第十一条の二第一項の規定の適用については、同項中「その年の指定期間内」とあるのは、「平成二十四年四月一日から同年十二月三十一日までの間」とする。
The provisions of Article 11-3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1)) apply to production equipment for specified processed agricultural products prescribed in that paragraph that an individual acquires or manufactures on or after April 1, 2012.
新租税特別措置法第十一条の三（第一項に係る部分に限る。）の規定は、個人が平成二十四年四月一日以後に取得又は製作をする同項に規定する特定農産加工品生産設備について適用する。
Supplementary Provisions, Article 50Transitional Measures Concerning Reserves of Individuals
第五十条（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 2013 onward of an individual listed in the left-hand column of any item of the table in Article 20-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, 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各号の上欄に掲げる個人の平成二十五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。
Where an individual prescribed in Article 20-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation has, as of January 1, 2013, the amount of a reserve for special repairs prescribed in paragraph (3) of that Article (limited to that pertaining to the repairs specified in items (ii) through (iv) of paragraph (1) of that Article to be carried out on the fixed assets listed in those items), in each year from that year through 2016 (or, if that individual is a small and medium sized business operator prescribed in Article 10, paragraph (8), item (v) of the Act on Special Measures Concerning Taxation as amended by Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017) (hereinafter referred to as a "small and medium sized business operator" in this Article), in each year from 2013 through 2022), an amount equivalent to one quarter (or, if that individual is a small and medium sized business operator, one tenth) of the amount of that reserve for special repairs (referred to as the "equal reversal amount over four years, etc." in the following paragraph) is included in gross revenue in calculating the amount of real estate income or the amount of business income for each of those years.
旧租税特別措置法第二十条の四第一項に規定する個人が平成二十五年一月一日において同条第三項に規定する特別修繕準備金の金額（同条第一項第二号から第四号までに掲げる固定資産について行う同項第二号から第四号までに定める修繕に係るものに限る。）を有する場合には、同年から平成二十八年までの各年（当該個人が所得税法等の一部を改正する等の法律（平成二十九年法律第四号）第十二条の規定による改正後の租税特別措置法第十条第八項第五号に規定する中小事業者（以下この条において「中小事業者」という。）である場合には、平成二十五年から平成三十四年までの各年）において、当該特別修繕準備金の金額の四分の一（当該個人が中小事業者である場合には、十分の一）に相当する金額（次項において「四年等均等取崩金額」という。）を、当該各年分の不動産所得の金額又は事業所得の金額の計算上、総収入金額に算入する。
In the case referred to in the preceding paragraph, if the equal reversal amount over four years, etc. exceeds the amount of the reserve for special repairs as of December 31 of that year (or, if by that date there is any amount that has been included, or is to be included, in gross revenue pursuant to the provisions of the following paragraph out of the amount of the reserve for special repairs prescribed in the preceding paragraph, or any amount that was included in gross revenue pursuant to the provisions of the preceding paragraph by December 31 of the year preceding that year, the amount remaining after deducting those amounts; the same applies hereinafter in this Article), that equal reversal amount over four years, etc. is the amount of that reserve for special repairs.
Where an individual receiving the application of the provisions of paragraph (2) comes to fall under any of the cases listed in the following items, an amount equivalent to the amount specified in that item is included in gross revenue in calculating the amount of real estate income or the amount of business income for the year that includes the date on which the individual came to fall under that case:
第二項の規定の適用を受ける個人が次の各号に掲げる場合に該当することとなった場合には、当該各号に定める金額に相当する金額は、その該当することとなった日の属する年分の不動産所得の金額又は事業所得の金額の計算上、総収入金額に算入する。
where special repairs (meaning the repairs prescribed in paragraph (2); the same applies in the following item) of an asset with a reserve set (meaning the fixed assets prescribed in paragraph (2) pertaining to the reserve for special repairs referred to in that paragraph; the same applies hereinafter in this paragraph) have been completed: the amount of the reserve for special repairs pertaining to that asset with a reserve set as of the date of that completion;
where it has come to be the case that special repairs of an asset with a reserve set will not be carried out: the amount of the reserve for special repairs pertaining to that asset with a reserve set as of the date on which that came to be the case;
準備金設定資産について特別の修繕を行わないこととなった場合 その行わないこととなった日における当該準備金設定資産に係る特別修繕準備金の金額
where the individual has transferred or discontinued the whole of the business for which an asset with a reserve set is used (meaning the business prescribed in Article 20-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation): the amount of the reserve for special repairs as of the date of that transfer or discontinuance;
準備金設定資産をその用に供する事業（旧租税特別措置法第二十条の四第一項に規定する事業をいう。）の全部を譲渡し、又は廃止した場合 その譲渡し、又は廃止した日における特別修繕準備金の金額
where the amount of the reserve for special repairs has been reversed in a case other than the cases referred to in paragraph (2), the preceding three items and the following paragraph: the amount equivalent to the amount reversed, out of the amount of the reserve for special repairs as of the date of that reversal.
Where an individual receiving the application of the provisions of paragraph (2) has had the approval for filing a blue return revoked, or has filed a written notification to the effect that the individual will cease to file returns using a blue return, in any year from 2013 through 2015 (or, if that individual is a small and medium sized business operator, any year from 2013 through 2021), the amount of the reserve for special repairs as of the date on which the fact that caused the revocation of that approval occurred or the date on which that written notification was filed (or, if the date on which that written notification was filed falls in the year following the year in which the individual ceased to file returns using a blue return, December 31 of the year in which the individual so ceased) is included in gross revenue, pursuant to the provisions of Cabinet Order, in calculating the amount of real estate income or the amount of business income for the year that includes that date and the following year. In such a case, the provisions of paragraph (2) and the preceding paragraph do not apply to that amount of the reserve for special repairs.
第二項の規定の適用を受ける個人が、平成二十五年から平成二十七年までの各年（当該個人が中小事業者である場合には、平成二十五年から平成三十三年までの各年）に青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合には、その承認の取消しの基因となった事実のあった日又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた年の翌年である場合には、そのやめた年の十二月三十一日）における特別修繕準備金の金額は、政令で定めるところにより、その日の属する年分及びその翌年分の不動産所得の金額又は事業所得の金額の計算上、総収入金額に算入する。この場合において、当該特別修繕準備金の金額については、第二項及び前項の規定は、適用しない。
The provisions of Article 20, paragraphs (6) through (8) of the Former Act on Special Measures Concerning Taxation apply mutatis mutandis where, in any year from 2013 through 2016 (or, if that individual is a small and medium sized business operator, any year from 2013 through 2022), the heir of an individual having the amount of the reserve for special repairs referred to in paragraph (2) has succeeded to the business pertaining to the reserve for special repairs referred to in that paragraph due to the death of that individual.
Supplementary Provisions, Article 51Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第五十一条（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 beginning on or after April 1, 2012, and to corporation tax for consolidated business years, beginning on or after that date, of a consolidated parent corporation or of 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 that date and corporation tax for consolidated business years, which began before that date, of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.
別段の定めがあるものを除き、新租税特別措置法第三章の規定は、法人の平成二十四年四月一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同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、法人の同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同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 52Transitional Measures Concerning Special Provisions on Corporation Tax Rates for Small and Medium Sized Enterprises, etc.
第五十二条（中小企業者等の法人税率の特例に関する経過措置）
With regard to the application of the provisions of the Corporation Tax Act and other laws and regulations concerning corporation tax to income for a business year, beginning before April 1, 2012 and ending on or after that date, of a corporation listed in the first column of the table in Article 42-3-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation or of a cooperative, etc. prescribed in paragraph (2) of that Article, the provisions of that Article remain in force. In such a case, the phrase "each business year ending" in paragraphs (1) and (2) of that Article is deemed to be replaced with "each business year ending (including a business year beginning before April 1 of that year and ending on or after that date)".
旧租税特別措置法第四十二条の三の二第一項の表の第一欄に掲げる法人又は同条第二項に規定する協同組合等の平成二十四年四月一日前に開始し、かつ、同日以後に終了する事業年度の所得に係る法人税法その他法人税に関する法令の規定の適用については、同条の規定は、なおその効力を有する。この場合において、同条第一項及び第二項中「終了する各事業年度」とあるのは、「終了する各事業年度（同年四月一日前に開始し、かつ、同日以後に終了する事業年度を含む。）」とする。
Supplementary Provisions, Article 53Transitional Measures Concerning Special Corporation Tax Credit Where Experimental Research Is Conducted
第五十三条（試験研究を行った場合の法人税額の特別控除に関する経過措置）
The provisions of Article 42-4, paragraphs (14) and (15) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the tax return, etc. (excluding a return filed after the due date; the same applies hereinafter) falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the tax return, etc. fell before the Effective Date.
新租税特別措置法第四十二条の四第十四項及び第十五項の規定は、施行日以後に確定申告書等（期限後申告書を除く。以下同じ。）の提出期限が到来する法人税について適用し、施行日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。
Supplementary Provisions, Article 54Transitional Measures Concerning Special Provisions on Special Corporation Tax Credit Where Experimental Research Is Conducted
第五十四条（試験研究を行った場合の法人税額の特別控除の特例に関する経過措置）
The provisions of Article 42-4-2, paragraph (10) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the tax return, etc. falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the tax return, etc. fell before the Effective Date.
新租税特別措置法第四十二条の四の二第十項の規定は、施行日以後に確定申告書等の提出期限が到来する法人税について適用し、施行日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。