Supplementary Provisions, Article 28Transitional Measures Concerning Special Provisions, etc. on Taxation on Redemption Money or a Similar Asset of Listed Securities Investment Trusts, etc.
第二十八条（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 then in force continue to govern optical discs, etc. prescribed in Article 9-4-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation submitted before January 1, 2012 by a person who pays redemption money or a similar asset prescribed in that paragraph.
旧租税特別措置法第九条の四の二第三項に規定する償還金等の支払をする者が平成二十四年一月一日前に提出した同項に規定する光ディスク等については、なお従前の例による。
Supplementary Provisions, Article 29Transitional Measures Concerning Tax Exemption on Dividend Income from Small Amounts of Listed Shares, etc. in Tax-Exempt Accounts
第二十九条（非課税口座内の少額上場株式等に係る配当所得の非課税に関する経過措置）
The provisions of Article 9-8 of the New Act on Special Measures Concerning Taxation apply to dividends, etc. listed in item (i) of that Article that a resident or a nonresident who has a permanent establishment in Japan referred to in that Article is to receive on or after January 1, 2014.
新租税特別措置法第九条の八の規定は、同条の居住者又は国内に恒久的施設を有する非居住者が、平成二十六年一月一日以後に支払を受けるべき同条第一号に掲げる配当等について適用する。
Supplementary Provisions, Article 30Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy-Related Environmental Load Is Acquired
第三十条（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）
The provisions of Article 10-2-3 of the New Act on Special Measures Concerning Taxation apply to equipment, etc. for promoting the reduction of energy-related environmental load prescribed in paragraph (1) of that Article that an individual acquires, manufactures or constructs on or after the Effective Date.
新租税特別措置法第十条の二の三の規定は、個人が施行日以後に取得又は製作若しくは建設をする同条第一項に規定するエネルギー環境負荷低減推進設備等について適用する。
Supplementary Provisions, Article 31Transitional Measures Concerning Depreciation by Individuals
第三十一条（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 paragraph (1) of that Article for which an individual makes an acquisition, etc. (meaning an acquisition, manufacture or construction; the same applies hereinafter in this paragraph and the following paragraph) 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 for which an individual made an acquisition, etc. 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。以下この項及び次項において同じ。）をする同条第一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 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 for which an individual made an acquisition, etc. before the Effective Date.
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 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 then in force continue to govern replacement hospital buildings, etc. prescribed in Article 12-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or constructed before the Effective Date.
個人が施行日前に取得又は建設をした旧租税特別措置法第十二条の三第一項に規定する建替え病院用等建物については、なお従前の例による。
The provisions then in force continue to govern equipment for persons with disabilities, etc. prescribed in Article 13, paragraph (3) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date.
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十三条第三項に規定する障害者対応設備等については、なお従前の例による。
The provisions of Article 14 of the New Act on Special Measures Concerning Taxation apply to rental housing for the elderly with services prescribed in Article 14, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual acquires or newly builds on or after the date specified in Article 1, item (ix) of the Supplementary Provisions.
新租税特別措置法第十四条の規定は、個人が附則第一条第九号に定める日以後に取得又は新築をする新租税特別措置法第十四条第一項に規定するサービス付き高齢者向け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 (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the date specified in Article 1, item (ix) of the Supplementary Provisions, the provisions of that Article remain in force.
個人が附則第一条第九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一項に規定する高齢者向け優良賃貸住宅については、同条の規定は、なおその効力を有する。
With regard to buildings listed in Article 14-2, paragraph (2), item (iii) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the Effective Date, the provisions of that Article (limited to the part concerning that item) 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二項第三号に掲げる建築物については、同条（同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 32Transitional Measures Concerning Special Provisions on Taxation on Agricultural Income from the Sale of Beef Cattle
第三十二条（肉用牛の売却による農業所得の課税の特例に関する経過措置）
The provisions of Article 25 of the New Act on Special Measures Concerning Taxation apply to income tax for 2012 and subsequent years, and the provisions then in force continue to govern income tax for 2011 and prior years.
新租税特別措置法第二十五条の規定は、平成二十四年分以後の所得税について適用し、平成二十三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 33Transitional Measures Concerning Tax Exemption, etc. for Economic Benefits from the Acquisition of Shares through the Exercise of Share Options, etc. Granted to Specified Directors, etc.
第三十三条（特定の取締役等が受ける新株予約権等の行使による株式の取得に係る経済的利益の非課税等に関する経過措置）
The provisions of Article 29-2, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to the exercise of share options, etc. prescribed in paragraph (1) of that Article that a director, etc. or an heir succeeding to the rights prescribed in that paragraph carries out on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern the exercise of share options, etc. prescribed in Article 29-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a director, etc. or an heir succeeding to the rights prescribed in that paragraph carried out before that date.
新租税特別措置法第二十九条の二第一項及び第二項の規定は、同条第一項に規定する取締役等又は権利承継相続人が附則第一条第十号に定める日以後に行う同項に規定する新株予約権等の行使について適用し、旧租税特別措置法第二十九条の二第一項に規定する取締役等又は権利承継相続人が同日前に行った同項に規定する新株予約権等の行使については、なお従前の例による。
The provisions then in force continue to govern optical discs, etc. prescribed in Article 29-2, paragraph (7) of the Former Act on Special Measures Concerning Taxation submitted before January 1, 2012 by a stock company or a financial instruments business operator, etc. prescribed in that paragraph.
旧租税特別措置法第二十九条の二第七項に規定する株式会社又は金融商品取引業者等が平成二十四年一月一日前に提出した同項に規定する光ディスク等については、なお従前の例による。
Supplementary Provisions, Article 34
第三十四条
The provisions of Article 29-3 of the New Act on Special Measures Concerning Taxation apply to the exercise of specified foreign share options prescribed in Article 29-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that is carried out on or after the date specified in Article 1, item (x) of the Supplementary Provisions.
新租税特別措置法第二十九条の三の規定は、附則第一条第十号に定める日以後に行う新租税特別措置法第二十九条の三第一項に規定する特定外国新株予約権の行使について適用する。
Supplementary Provisions, Article 35Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
第三十五条（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 transfers of land, etc. or other assets prescribed in Article 33, paragraph (1), item (iv) 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三十三条第一項第四号に規定する土地等その他の資産の譲渡については、なお従前の例による。
The provisions of Article 34-2, paragraph (2), item (xiv)-2 of the New Act on Special Measures Concerning Taxation apply to transfers 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 (xi) of the Supplementary Provisions.
新租税特別措置法第三十四条の二第二項第十四号の二の規定は、個人が附則第一条第十一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 37 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i) or (x) of the table in paragraph (1) of that Article) apply to assets listed in the right-hand column of item (i) or (x) of that table that an individual acquires on or after the Effective Date, and the provisions then in force continue to govern assets listed in the right-hand column of item (i) or (xviii) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired before the Effective Date.
新租税特別措置法第三十七条（同条第一項の表の第一号又は第十号に係る部分に限る。）の規定は、個人が施行日以後に取得をする同表の第一号又は第十号の下欄に掲げる資産について適用し、個人が施行日前に取得をした旧租税特別措置法第三十七条第一項の表の第一号又は第十八号の下欄に掲げる資産については、なお従前の例による。
The provisions then in force continue to govern transfers of assets listed in the left-hand column of items (ii) through (iv), (viii), (xi), (xii), (xv) or (xvii) of the table in Article 37, paragraph (1) 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三十七条第一項の表の第二号から第四号まで、第八号、第十一号、第十二号、第十五号又は第十七号の上欄に掲げる資産の譲渡については、なお従前の例による。
The provisions of Article 37 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii), (iv) or (v) of the table in paragraph (1) of that Article) apply to transfers of assets listed in the left-hand column of item (ii), (iv) or (v) of that table that an individual carries out on or after the Effective Date, and the provisions then in force continue to govern transfers of assets listed in the left-hand column of item (v), (vii) or (ix) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before the Effective Date.
新租税特別措置法第三十七条（同条第一項の表の第二号、第四号又は第五号に係る部分に限る。）の規定は、個人が施行日以後に行う同表の第二号、第四号又は第五号の上欄に掲げる資産の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十七条第一項の表の第五号、第七号又は第九号の上欄に掲げる資産の譲渡については、なお従前の例による。
The provisions of Article 37-5 of the New Act on Special Measures Concerning Taxation apply to transfers of transferred assets prescribed in paragraph (1) of that Article that an individual carries out on or after the Effective Date, and the provisions then in force continue to govern transfers of transferred assets prescribed in Article 37-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before the Effective Date.
新租税特別措置法第三十七条の五の規定は、個人が施行日以後に行う同条第一項に規定する譲渡資産の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十七条の五第一項に規定する譲渡資産の譲渡については、なお従前の例による。
The provisions of Article 37-9-2 of the New Act on Special Measures Concerning Taxation apply to exchanges or transfers of owned adjacent land, etc. prescribed in paragraph (1) of that Article that an individual carries out on or after the Effective Date, and the provisions then in force continue to govern exchanges or transfers of owned adjacent land, etc. prescribed in Article 37-9-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before the Effective Date.
新租税特別措置法第三十七条の九の二の規定は、個人が施行日以後に行う同条第一項に規定する所有隣接土地等の交換又は譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十七条の九の二第一項に規定する所有隣接土地等の交換又は譲渡については、なお従前の例による。
Supplementary Provisions, Article 36Transitional Measures Concerning Special Provisions on Calculation of Income, etc. Pertaining to Transfer, etc. of Listed Shares, etc. Held in a Specified Account
第三十六条（特定口座内保管上場株式等の譲渡等に係る所得計算等の特例に関する経過措置）
The provisions then in force continue to govern optical discs, etc. prescribed in Article 37-11-3, paragraph (10) of the Former Act on Special Measures Concerning Taxation submitted before January 1, 2012 by a financial instruments business operator, etc. prescribed in that paragraph.
旧租税特別措置法第三十七条の十一の三第十項に規定する金融商品取引業者等が平成二十四年一月一日前に提出した同項に規定する光ディスク等については、なお従前の例による。
Supplementary Provisions, Article 37Transitional Measures Concerning Tax Exemption on Capital Gains, etc. from Small Amounts of Listed Shares, etc. in Tax-Exempt Accounts
第三十七条（非課税口座内の少額上場株式等に係る譲渡所得等の非課税に関する経過措置）
The provisions of Article 37-14, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to listed shares, etc. referred to in item (ii) of that paragraph acquired through a public offering of listed shares, etc. prescribed in item (ii), (a) of that paragraph that is carried out on or after January 1, 2014.
新租税特別措置法第三十七条の十四第五項の規定は、平成二十六年一月一日以後に行われる同項第二号イに規定する上場株式等の募集により取得する同号の上場株式等について適用する。
Supplementary Provisions, Article 38Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Residents
第三十八条（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 (3) and (4) of the New Act on Special Measures Concerning Taxation apply to the applicable amount prescribed in paragraph (3) of that Article in calculating the taxable amount prescribed in paragraph (1) of that Article for each year from 2011 onward of a resident listed in any of the items of that paragraph (limited to the amount pertaining to a business year beginning on or after April 1, 2010 of a specified foreign subsidiary, etc. prescribed in paragraph (3) of that Article pertaining to that resident) and to the partially applicable amount prescribed in paragraph (4) of that Article in calculating the partially taxable amount prescribed in that paragraph for each year from 2011 onward of that resident (limited to the amount pertaining to a business year beginning on or after that date of a specified foreign subsidiary, etc. prescribed in that paragraph pertaining to that resident), and the provisions then in force continue to govern the applicable amount prescribed in Article 40-4, paragraph (3) of the Former Act on Special Measures Concerning Taxation in calculating the taxable amount prescribed in paragraph (1) of that Article for each year up to 2010 of a resident listed in any of the items of that paragraph and the partially applicable amount prescribed in paragraph (4) of that Article in calculating the partially taxable amount prescribed in that paragraph for each year up to 2010 of that resident.
新租税特別措置法第四十条の四第三項及び第四項の規定は、同条第一項各号に掲げる居住者の平成二十三年分以後の各年分の同項に規定する課税対象金額を計算する場合の同条第三項に規定する適用対象金額（当該居住者に係る同項に規定する特定外国子会社等の平成二十二年四月一日以後に開始した事業年度に係るものに限る。）及び当該居住者の平成二十三年分以後の各年分の同条第四項に規定する部分課税対象金額を計算する場合の同項に規定する部分適用対象金額（当該居住者に係る同項に規定する特定外国子会社等の同日以後に開始した事業年度に係るものに限る。）について適用し、旧租税特別措置法第四十条の四第一項各号に掲げる居住者の平成二十二年分以前の各年分の同項に規定する課税対象金額を計算する場合の同条第三項に規定する適用対象金額及び当該居住者の平成二十二年分以前の各年分の同条第四項に規定する部分課税対象金額を計算する場合の同項に規定する部分適用対象金額については、なお従前の例による。
Supplementary Provisions, Article 39Transitional Measures Concerning Special Provisions on Taxation on Income of the Specified Foreign Corporations of a Resident Who Is a Specially-Related Shareholder, etc.
第三十九条（特殊関係株主等である居住者に係る特定外国法人に係る所得の課税の特例に関する経過措置）
The provisions of Article 40-7, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the partially applicable amount prescribed in that paragraph in calculating the partially taxable amount prescribed in that paragraph for each year from 2011 onward of a resident who is a specially-related shareholder, etc. prescribed in that paragraph (limited to the amount pertaining to a business year beginning on or after April 1, 2010 of a specified foreign corporation prescribed in that paragraph pertaining to that resident), and the provisions then in force continue to govern the partially applicable amount prescribed in Article 40-7, paragraph (4) of the Former Act on Special Measures Concerning Taxation in calculating the partially taxable amount prescribed in that paragraph for each year up to 2010 of a resident who is a specially-related shareholder, etc. prescribed in that paragraph.
新租税特別措置法第四十条の七第四項の規定は、同項に規定する特殊関係株主等である居住者の平成二十三年分以後の各年分の同項に規定する部分課税対象金額を計算する場合の同項に規定する部分適用対象金額（当該居住者に係る同項に規定する特定外国法人の平成二十二年四月一日以後に開始した事業年度に係るものに限る。）について適用し、旧租税特別措置法第四十条の七第四項に規定する特殊関係株主等である居住者の平成二十二年分以前の各年分の同項に規定する部分課税対象金額を計算する場合の同項に規定する部分適用対象金額については、なお従前の例による。
Supplementary Provisions, Article 40Transitional Measures Concerning Special Income Tax Credit in the Case of Having Housing Loans, etc.
第四十条（住宅借入金等を有する場合の所得税額の特別控除に関する経過措置）
The provisions of Article 41, paragraph (6) of the New Act on Special Measures Concerning Taxation apply where a resident concludes a contract for extension, renovation, etc. prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern cases where a resident concluded a contract for extension, renovation, etc. prescribed in Article 41, paragraph (6) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
新租税特別措置法第四十一条第六項の規定は、居住者が施行日以後に同項に規定する増改築等に係る契約を締結する場合について適用し、居住者が施行日前に旧租税特別措置法第四十一条第六項に規定する増改築等に係る契約を締結した場合については、なお従前の例による。
Supplementary Provisions, Article 41Transitional Measures Concerning Special Provisions on the Amount of Special Income Tax Credit in the Case of Having Housing Loans, etc. for Specified Extension, Renovation, etc.
第四十一条（特定の増改築等に係る住宅借入金等を有する場合の所得税額の特別控除の控除額に係る特例に関する経過措置）
The provisions of Article 41-3-2 of the New Act on Special Measures Concerning Taxation apply where a resident concludes a contract for the extension, renovation, etc. of a dwelling prescribed in paragraph (1) or (4) of that Article on or after the Effective Date, and the provisions then in force continue to govern cases where a resident concluded a contract for the extension, renovation, etc. of a dwelling prescribed in Article 41-3-2, paragraph (1) or (4) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
新租税特別措置法第四十一条の三の二の規定は、居住者が施行日以後に同条第一項又は第四項に規定する住宅の増改築等に係る契約を締結する場合について適用し、居住者が施行日前に旧租税特別措置法第四十一条の三の二第一項又は第四項に規定する住宅の増改築等に係る契約を締結した場合については、なお従前の例による。
Supplementary Provisions, Article 42Transitional Measures Concerning Separate Taxation, etc. for Profit from Redemption, etc.
第四十二条（償還差益等に係る分離課税等に関する経過措置）
The provisions of Article 41-12, paragraph (9) of the New Act on Special Measures Concerning Taxation apply to specified short-term public and corporate bonds prescribed in that paragraph that are issued on or after the Effective Date, and the provisions then in force continue to govern specified short-term public and corporate bonds prescribed in Article 41-12, paragraph (9) of the Former Act on Special Measures Concerning Taxation that were issued before the Effective Date.
新租税特別措置法第四十一条の十二第九項の規定は、施行日以後に発行される同項に規定する特定短期公社債について適用し、施行日前に発行された旧租税特別措置法第四十一条の十二第九項に規定する特定短期公社債については、なお従前の例による。
The provisions then in force continue to govern optical discs, etc. prescribed in Article 41-12, paragraph (23) of the Former Act on Special Measures Concerning Taxation submitted before January 1, 2012 by a person who pays the consideration for the transfer of specified book-entry government bonds, etc. prescribed in that paragraph or a person who handles the payment of redemption money or interest on specified book-entry government bonds, etc.
旧租税特別措置法第四十一条の十二第二十三項に規定する特定振替国債等の譲渡の対価の支払をする者又は特定振替国債等の償還金若しくは利息の支払の取扱いをする者が平成二十四年一月一日前に提出した同項に規定する光ディスク等については、なお従前の例による。
Supplementary Provisions, Article 43Transitional Measures Concerning Special Provisions, etc. on Taxation on Miscellaneous Income, etc. from Futures Transactions
第四十三条（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 Articles 41-14 and 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 pertaining to futures transactions prescribed in that paragraph that a resident or a nonresident who has a permanent establishment in Japan referred to in that paragraph carries out on or after January 1, 2012, and the provisions then in force continue to govern cash settlement, etc. prescribed in Article 41-14, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to futures transactions prescribed in that paragraph that a resident or a nonresident who has a permanent establishment in Japan referred to in that paragraph carried out before that date.
新租税特別措置法第四十一条の十四及び第四十一条の十五の規定は、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で同項の居住者又は国内に恒久的施設を有する非居住者が平成二十四年一月一日以後に行うものについて適用し、旧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で同項の居住者又は国内に恒久的施設を有する非居住者が同日前に行ったものについては、なお従前の例による。