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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, 2012; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.

この法律は、平成二十四年四月一日から施行する。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。

the provisions of amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "" with ""), the provisions amending , the provisions amending , the provisions adding one Article after , the provisions amending , and the provisions in Chapter VI, Section 3-4 of renumbering as and adding two Articles after : May 1, 2012;

中租税特別措置法の目次の改正規定（「」を「」に改める部分に限る。）、の改正規定、の改正規定、の次に一条を加える改正規定、の改正規定及び第六章第三節の四中をとし、の次に二条を加える改正規定　平成二十四年五月一日

the following provisions: July 1, 2012;

次に掲げる規定　平成二十四年七月一日

the provisions of amending , the provisions amending (including its heading), the provisions renumbering as and adding one Article after , the provisions amending (including its heading), the provisions renumbering as and adding one Article after , and the provisions amending , and the provisions of Article 5, paragraph (3), Article 16, Article 19, paragraph (3), Article 25, paragraph (1), Article 30, paragraph (3) and Article 36, paragraph (1) of the Supplementary Provisions;

中の改正規定、（見出しを含む。）の改正規定、をとし、の次に一条を加える改正規定、（見出しを含む。）の改正規定、をとし、の次に一条を加える改正規定及びの改正規定並びに附則第五条第三項、第十六条、第十九条第三項、第二十五条第一項、第三十条第三項及び第三十六条第一項の規定

the provisions of amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Section 3-2 Special Provisions of the Petroleum and Coal Tax Act ()" with "/ Section 3-2 Special Provisions of the Petroleum and Coal Tax Act / Subsection 1 Special Provisions on Taxation for Global Warming Countermeasures () / Subsection 2 Other Special Provisions () /"), the provisions adding one Subsection and a Subsection title before in Chapter VI, Section 3-2 of , the provisions amending (excluding the part deleting ", by March 31, 2012," and the part adding ", for the time being," after "where it has been manufactured"), the provisions amending (excluding the part replacing "March 31, 2012" with "March 31, 2014"), and the provisions amending (excluding the part replacing "specified coal for power generation in Okinawa" with "specified coal, etc. for power generation in Okinawa" in ), and the provisions of Articles 43 through 45, Article 47 and Article 48 of the Supplementary Provisions: October 1, 2012;

中租税特別措置法の目次の改正規定（「第三節の二　石油石炭税法の特例（―）」を「／第三節の二　石油石炭税法の特例／　第一款　地球温暖化対策のための課税の特例（―）／　第二款　その他の特例（―）／」に改める部分に限る。）、第六章第三節の二中の前に一款及び款名を加える改正規定、の改正規定（「、平成二十四年三月三十一日までに」を削る部分及び「製造した場合には」の下に「、当分の間」を加える部分を除く。）、の改正規定（「平成二十四年三月三十一日」を「平成二十六年三月三十一日」に改める部分を除く。）並びにの改正規定（中「沖縄発電用特定石炭」を「沖縄発電用特定石炭等」に改める部分を除く。）並びに附則第四十三条から第四十五条まで、第四十七条及び第四十八条の規定　平成二十四年十月一日

the following provisions: January 1, 2013;

次に掲げる規定　平成二十五年一月一日

the provisions of amending , the provisions amending (excluding the part pertaining to ), the provisions amending (excluding the part replacing "specified coal for power generation in Okinawa" with "specified coal, etc. for power generation in Okinawa"), the provisions amending (excluding the part pertaining to ) and the provisions amending (excluding the part pertaining to ), and the provisions of Article 49 of the Supplementary Provisions;

中の改正規定、の改正規定（に係る部分を除く。）、の改正規定（「沖縄発電用特定石炭」を「沖縄発電用特定石炭等」に改める部分を除く。）、の改正規定（に係る部分を除く。）及びの改正規定（に係る部分を除く。）並びに附則第四十九条の規定

the provisions of amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Section 7-3 Special Provisions on Taxation on Interest, etc. on Liabilities Pertaining to Foreign Controlling Shareholders, etc. ()" with "/ Section 7-3 Special Provisions on Taxation on Interest, etc. Pertaining to Related Persons, etc. / Subsection 1 Special Provisions on Taxation on Interest, etc. on Liabilities Pertaining to Foreign Controlling Shareholders, etc. () / Subsection 2 Special Provisions on Taxation on Net Interest Payments, etc. Pertaining to Related Persons, etc. ( and ) /", and "Section 23 Special Provisions on Taxation on Interest, etc. on Liabilities of Consolidated Corporations Pertaining to Foreign Controlling Shareholders, etc. ()" with "/ Section 23 Special Provisions on Taxation on Interest, etc. of Consolidated Corporations Pertaining to Related Persons, etc. / Subsection 1 Special Provisions on Taxation on Interest, etc. on Liabilities of Consolidated Corporations Pertaining to Foreign Controlling Shareholders, etc. () / Subsection 2 Special Provisions on Taxation on Net Interest Payments, etc. of Consolidated Corporations Pertaining to Related Persons, etc. ( and ) /"), the provisions amending , the provisions amending the title of Chapter III, Section 7-3 of , the provisions amending (including its heading), the provisions adding a Subsection title before in that Section, the provisions adding one Subsection to that Section, the provisions amending the title of Section 23 of that Chapter, the provisions amending (including its heading), the provisions adding a Subsection title before in that Section and the provisions adding one Subsection to that Section, and the provisions of Articles 28, 29, 39 and 40 of the Supplementary Provisions: April 1, 2013;

中租税特別措置法の目次の改正規定（「第七節の三　国外支配株主等に係る負債の利子等の課税の特例（）」を「／第七節の三　関連者等に係る利子等の課税の特例／　第一款　国外支配株主等に係る負債の利子等の課税の特例（）／　第二款　関連者等に係る純支払利子等の課税の特例（・）／」に、「第二十三節　連結法人の国外支配株主等に係る負債の利子等の課税の特例（）」を「／第二十三節　連結法人の関連者等に係る利子等の課税の特例／　第一款　連結法人の国外支配株主等に係る負債の利子等の課税の特例（）／　第二款　連結法人の関連者等に係る純支払利子等の課税の特例（・）／」に改める部分に限る。）、の改正規定、第三章第七節の三の節名の改正規定、（見出しを含む。）の改正規定、同節中の前に款名を付する改正規定、同節に一款を加える改正規定、同章第二十三節の節名の改正規定、（見出しを含む。）の改正規定、同節中の前に款名を付する改正規定及び同節に一款を加える改正規定並びに附則第二十八条、第二十九条、第三十九条及び第四十条の規定　平成二十五年四月一日

Omitted

略

the provisions of amending , the provisions amending and the provisions amending , and the provisions of Article 5, paragraphs (1) and (2), Article 19, paragraphs (1) and (2) and Article 30, paragraphs (1) and (2) of the Supplementary Provisions: the date on which the provisions listed in come into effect;

中の改正規定、の改正規定及びの改正規定並びに附則第五条第一項及び第二項、第十九条第一項及び第二項並びに第三十条第一項及び第二項の規定　に掲げる規定の施行の日

the provisions of adding one item to : the date on which the comes into effect;

中に一号を加える改正規定　の施行の日

the following provisions: the date on which the comes into effect;

次に掲げる規定　の施行の日

the provisions of amending , the provisions amending , the provisions amending , the provisions amending and the provisions adding one Article after ;

中の改正規定、の改正規定、の改正規定、の改正規定及びの次に一条を加える改正規定

the provisions of amending , the provisions amending and the provisions deleting , and the provisions of Article 25, paragraphs (2) and (3) and Article 36, paragraphs (2) and (3) of the Supplementary Provisions: the date on which the comes into effect.

中の改正規定、の改正規定及びを削る改正規定並びに附則第二十五条第二項及び第三項並びに第三十六条第二項及び第三項の規定　の施行の日

Supplementary Provisions, Article 2Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation

第二条（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 (hereinafter referred to as 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.

別段の定めがあるものを除き、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、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 3Transitional Measures Concerning Special Provisions, etc. on Taxation on Interest from Book-Entry Government Bonds, etc.

第三条（振替国債等の利子の課税の特例等に関する経過措置）

The provisions of Article 5-2, paragraph (25) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 5-3, paragraph (5) of the New Act on Special Measures Concerning Taxation) apply to interest that a nonresident or foreign corporation receives on book-entry government bonds prescribed in Article 5-2, paragraph (1) of the New Act on Special Measures Concerning Taxation or book-entry local government bonds prescribed in , or interest and similar income prescribed in Article 5-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that a nonresident or foreign corporation receives on specified book-entry corporate bonds, etc. prescribed in , which belong to the trust property of a trust prescribed in Article 5-2, paragraph (25) of the New Act on Special Measures Concerning Taxation, and the first day of whose calculation period is on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date").

（において準用する場合を含む。）の規定は、非居住者又は外国法人がに規定する信託の信託財産に属するに規定する振替国債若しくはに規定する振替地方債又はに規定する特定振替社債等につき支払を受ける利子又はに規定する利子等で、その計算期間の初日がこの法律の施行の日（以下「施行日」という。）以後であるものについて適用する。

Supplementary Provisions, Article 4Transitional Measures Concerning Special Provisions on Taxation on Interest from Foreign Private Bonds, etc.

第四条（民間国外債等の利子の課税の特例に関する経過措置）

The provisions of Article 6, paragraph (10) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to interest received on foreign private bonds prescribed in that are issued on or after the Effective Date, and the provisions then in force continue to govern interest received on foreign private bonds prescribed in prior to the amendment by (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that were issued before the Effective Date.

（に係る部分に限る。）の規定は、施行日以後に発行されるに規定する民間国外債につき支払を受ける利子について適用し、施行日前に発行された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。）に規定する民間国外債につき支払を受ける利子については、なお従前の例による。

Supplementary Provisions, Article 5Transitional Measures Concerning Special Depreciation or the Special Income Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy and Environmental Load Is Acquired

第五条（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 10-2-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to equipment, etc. for promoting the reduction of energy and environmental load prescribed in that an individual acquires, manufactures or constructs on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern equipment, etc. for promoting the reduction of energy and environmental load prescribed in of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or constructed before that date.

（に係る部分に限る。）の規定は、個人が附則第一条第十号に定める日以後に取得又は製作若しくは建設をする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し、個人が同日前に取得又は製作若しくは建設をした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は、なお従前の例による。

With regard to the application of the provisions of Article 10-2-2 of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (x) of the Supplementary Provisions to June 30, 2012 to an individual who has obtained the certification referred to in by Electricity Utilities, the phrase "July 1, 2012" in is deemed to be replaced with "the date on which the provisions listed in come into effect", and the phrase "(Act No. 108 of 2011) that fall under the category of certified power generation facilities prescribed in " in is deemed to be replaced with "renewable energy power generation facilities referred to in of the Supplementary Provisions that pertain to the power generation pertaining to the certification referred to in ".

電気事業者による再生可能エネルギー電気の調達に関するの認定を受けた個人の附則第一条第十号に定める日から平成二十四年六月三十日までの間におけるの規定の適用については、中「平成二十四年七月一日」とあるのは「に掲げる規定の施行の日」と、イ中「（）に規定する認定発電設備に該当するもの」とあるのは「の認定に係る発電に係るの再生可能エネルギー発電設備」とする。

Renewable energy power generation facilities prescribed in by Electricity Utilities pertaining to the certification prescribed in the preceding paragraph, for which the certification under the provisions of is deemed to have been obtained on July 1, 2012 pursuant to the provisions of , are deemed to fall under the category of certified power generation facilities prescribed in Article 10-2-2, paragraph (1), item (i), (a) of the New Act on Special Measures Concerning Taxation that have been acquired within the designated period prescribed in , and the provisions of (limited to the part pertaining to ) apply.

電気事業者による再生可能エネルギー電気の調達に関するの規定により平成二十四年七月一日においての規定による認定を受けたものとみなされる前項に規定する認定に係るに規定する再生可能エネルギー発電設備は、に規定する指定期間内に取得したイに規定する認定発電設備に該当するものとみなして、（に係る部分に限る。）の規定を適用する。

Supplementary Provisions, Article 6Transitional Measures Concerning Special Depreciation or the Special Income Tax Credit Where a Small and Medium Sized Enterprise Acquires Machinery, etc.

第六条（中小企業者が機械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 10-3 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to specified machinery and equipment, etc. prescribed in that an individual acquires or manufactures on or after the Effective Date.

（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製作をするに規定する特定機械装置等について適用する。

Supplementary Provisions, Article 7Transitional Measures Concerning Special Depreciation or the Special Income Tax Credit Where a Specified Small and Medium Sized Enterprise in Okinawa Acquires Business Innovation Equipment, etc.

第七条（沖縄の特定中小企業者が経営革新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 business innovation equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual who obtained, before the Effective Date, the approval pertaining to the approved business innovation plan referred to in acquires, manufactures or constructs on or before March 31, 2013, the provisions of remain in force. In this case, the phrase "March 31, 2012" in is deemed to be replaced with "March 31, 2013"; the phrase "the amount specified by Cabinet Order as the amount of income tax pertaining to business income (referred to in as the "amount of income tax pertaining to business income"" in is deemed to be replaced with "the pre-adjustment business income tax amount (meaning the pre-adjustment business income tax amount prescribed in Article 10, paragraph (8), item (iv) of the Act on Special Measures Concerning Taxation as amended by ; the same applies in "; the phrase "amount of income tax pertaining to business income" in is deemed to be replaced with "pre-adjustment business income tax amount"; and the phrase "and" in is deemed to be replaced with "and, prior to the amendment by (Partial Amendment of the Act on Special Measures Concerning Taxation) of the , which remains in force pursuant to the provisions of Article 7 (Transitional Measures Concerning Special Depreciation or the Special Income Tax Credit Where a Specified Small and Medium Sized Enterprise in Okinawa Acquires Business Innovation Equipment, etc.) of the Supplementary Provisions of that Act,".

の承認経営革新計画に係る承認を施行日前に受けた個人が平成二十五年三月三十一日以前に取得又は製作若しくは建設をするに規定する経営革新設備等については、の規定は、なおその効力を有する。この場合において、中「平成二十四年三月三十一日」とあるのは「平成二十五年三月三十一日」と、中「事業所得に係る所得税の額として政令で定める金額（において「事業所得に係る所得税額」という」とあるのは「調整前事業所得税額（の規定による改正後のに規定する調整前事業所得税額をいう。において同じ」と、中「事業所得に係る所得税額」とあるのは「調整前事業所得税額」と、中「並びに」とあるのは「並びに租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第七条（沖縄の特定中小企業者が経営革新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）の規定によりなおその効力を有するものとされる（租税特別措置法の一部改正）の規定による改正前の」とする。

Supplementary Provisions, Article 8Transitional Measures Concerning Special Provisions on the Amount of Special Credits Deducted from the Amount of Income Tax

第八条（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 (referred to in the following paragraph as the "2014 New Act on Special Measures Concerning Taxation") in the case where the provisions of the preceding Article apply, the words in the middle column of the following table in the provisions of listed in the left-hand column of the table are deemed to be replaced with the words in the right-hand column of the table.

the provisions listed in the following itemsthe provisions listed in the following items (including the provisions of or prior to the amendment by , which remain in force pursuant to the provisions of Article 7 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in ); the same applies hereinafter in )
the amount specified in each of those itemsthe amount specified in each of those items (for the provisions of or of the Former Act on Special Measures Concerning Taxation Kept in Force, respectively, the amount obtained by deducting, from the maximum tax credit prescribed in , the amount that cannot be fully deducted even through the deduction under , or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in , the amount that cannot be fully deducted even through the deduction under ; the same applies hereinafter in , except in )
or or or of the Former Act on Special Measures Concerning Taxation Kept in Force
or , or of the Former Act on Special Measures Concerning Taxation Kept in Force

前条の規定の適用がある場合におけるの規定による改正後の租税特別措置法（次項において「平成二十六年新租税特別措置法」という。）の規定の適用については、次の表の上欄に掲げる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。

次の各号に掲げる規定次の各号に掲げる規定（租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第七条の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下において「旧効力措置法」という。）又はの規定を含む。以下において同じ。）
当該各号に定める金額を当該各号に定める金額（又はの規定にあつては、それぞれに規定する税額控除限度額のうち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に規定する繰越税額控除限度超過額のうち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。を除き、以下において同じ。）を
又は若しくは又は
若しくは、若しくは

With regard to the application of the provisions of of the 2014 New Act on Special Measures Concerning Taxation in the case where the provisions of the preceding Article apply and where the provisions of as amended by (hereinafter referred to in this paragraph as the "2014 New Earthquake Special Provisions Act") apply, notwithstanding the provisions of the preceding paragraph and of the 2014 New Earthquake Special Provisions Act, the words in the middle column of the following table in the provisions of of the 2014 New Act on Special Measures Concerning Taxation listed in the left-hand column of the table are deemed to be replaced with the words in the right-hand column of the table.

the provisions listed in the following itemsthe provisions listed in the following items (including the provisions of or prior to the amendment by , which remain in force pursuant to the provisions of Article 7 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in ), the provisions of or , the provisions of or , the provisions of or , the provisions of , the provisions of and the provisions of ; the same applies hereinafter in )
the amount specified in each of those itemsthe amount specified in each of those items (for the provisions of or of the Former Act on Special Measures Concerning Taxation Kept in Force, respectively, the amount obtained by deducting, from the maximum tax credit prescribed in , the amount that cannot be fully deducted even through the deduction under , or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in , the amount that cannot be fully deducted even through the deduction under ; for the provisions of or , respectively, the amount obtained by deducting, from the maximum tax credit prescribed in , the amount that cannot be fully deducted even through the deduction under , or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in , the amount that cannot be fully deducted even through the deduction under ; for the provisions of or , respectively, the amount obtained by deducting, from the maximum tax credit prescribed in , the amount that cannot be fully deducted even through the deduction under , or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in , the amount that cannot be fully deducted even through the deduction under ; for the provisions of or , respectively, the amount obtained by deducting, from the maximum tax credit prescribed in , the amount that cannot be fully deducted even through the deduction under , or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in , the amount that cannot be fully deducted even through the deduction under ; for the provisions of , the amount obtained by deducting, from the maximum tax credit prescribed in , the amount that cannot be fully deducted even through the deduction under ; for the provisions of , the amount obtained by deducting, from the maximum tax credit prescribed in , the amount that cannot be fully deducted even through the deduction under ; and for the provisions of , the amount obtained by deducting, from the maximum tax credit prescribed in , the amount that cannot be fully deducted even through the deduction under ; the same applies hereinafter in , except in )
as the amount ofas the amount of (or, where the provisions of or apply, as the amount of income tax pertaining to the amount of real estate income or the amount of business income)
or or , of the Former Act on Special Measures Concerning Taxation Kept in Force, or , or
blue returnfinal return
or , or of the Former Act on Special Measures Concerning Taxation Kept in Force
"又は" (or) "若しくは" (or, joining a smaller group of alternatives)
limited toor that would fall under the carried-over excess of the tax credit limit prescribed in , or if those provisions were applied, limited to

前条の規定の適用がある場合で、かつ、の規定による改正後の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下この項において「平成二十六年新震災特例法」という。）の規定の適用がある場合におけるの規定の適用については、前項及びの規定にかかわらず、次の表の上欄に掲げる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。

次の各号に掲げる規定次の各号に掲げる規定（租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第七条の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下において「旧効力措置法」という。）又はの規定、又はの規定、又はの規定、又はの規定、の規定、の規定及びの規定を含む。以下において同じ。）
当該各号に定める金額を当該各号に定める金額（又はの規定にあつてはそれぞれに規定する税額控除限度額のうち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に規定する繰越税額控除限度超過額のうち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し、又はの規定にあつてはそれぞれに規定する税額控除限度額のうち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に規定する繰越税額控除限度超過額のうち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し、又はの規定にあつてはそれぞれに規定する税額控除限度額のうち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に規定する繰越税額控除限度超過額のうち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し、又はの規定にあつてはそれぞれに規定する税額控除限度額のうち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に規定する繰越税額控除限度超過額のうち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し、の規定にあつてはに規定する税額控除限度額のうち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し、の規定にあつてはに規定する税額控除限度額のうち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し、の規定にあつてはに規定する税額控除限度額のうち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。を除き、以下において同じ。）を
の額としての額（又はの規定の適用がある場合にあつては、不動産所得の金額又は事業所得の金額に係る所得税の額）として
又は若しくは、又は、若しくは
青色申告書確定申告書
若しくは、若しくは
又は若しくは
に限り又は、若しくはの規定を適用したならばこれらの規定に規定する繰越税額控除限度超過額に該当するものに限り

Supplementary Provisions, Article 9Transitional Measures Concerning Depreciation by Individuals

第九条（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 (limited to the part pertaining to of the table in ) apply to depreciable assets listed in the middle column of that an individual makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this paragraph and the following paragraph) of on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of of the table in of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.

（の表のに係る部分に限る。）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。）をするの中欄に掲げる減価償却資産について適用し、個人が施行日前に取得等をしたの表のの中欄に掲げる減価償却資産については、なお従前の例による。

The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to and of the table in ) apply to industrial machinery, etc. prescribed in that an individual makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date.

（の表の及びに係る部分に限る。）の規定は、個人が施行日以後に取得等をするに規定する工業用機械等について適用し、個人が施行日前に取得等をしたに規定する工業用機械等については、なお従前の例による。

Areas that, out of the districts listed in the first column of of the table in of the Former Act on Special Measures Concerning Taxation, are deemed, pursuant to the provisions of , to be a designated international logistics hub industrial cluster area (meaning an international logistics hub industrial cluster area designated pursuant to the provisions of as amended by the Okinawa Promotion Act Partial Amendment Act (hereinafter referred to as the "New Act on Special Measures for the Promotion and Development of Okinawa")) are deemed to be districts listed in the first column of of the table in Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of (limited to the part pertaining to ) apply.

の表のの規定により指定国際物流拠点産業集積地域（沖縄振興特別措置法一部改正法による改正後のの規定により指定された国際物流拠点産業集積地域をいう。）とみなされる地域は、の表のの第一欄に掲げる地区とみなして、（に係る部分に限る。）の規定を適用する。

With regard to machinery and equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation held by an individual who is a designated small and medium sized enterprise prescribed in and who obtained, before the Effective Date, the approval referred to in for the business foundation strengthening plan prescribed in , the provisions of remain in force. In this case, the phrase "Act on Special Measures for the Promotion and Development of Okinawa" in is deemed to be replaced with "Act on Special Measures for the Promotion and Development of Okinawa prior to the amendment by the "; in , the phrase "of " is deemed to be replaced with "of prior to the amendment by , which remains in force pursuant to the provisions of Article 9, paragraph (4) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force")"; the phrase "the main clause of " is deemed to be replaced with "the main clause of that paragraph"; the phrase ", " is deemed to be replaced with "or or "; the phrase ", "" is deemed to be replaced with "the preceding paragraph, paragraph (1) or or of the Former Act on Special Measures Concerning Taxation Kept in Force"; and the phrase "" is deemed to be replaced with "the Income Tax Act"".

に規定する経営基盤強化計画につきの承認を施行日前に受けたに規定する指定中小企業者である個人の有するに規定する機械設備等については、の規定は、なおその効力を有する。この場合において、中「沖縄振興特別措置法」とあるのは「による改正前の沖縄振興特別措置法」と、中「の」とあるのは「租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第九条第四項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下「旧効力措置法」という。）の」と、「本文」とあるのは「本文」と、「、」とあるのは「又は若しくは」と、「、」」とあるのは「前項、次条第一項若しくは又は」と、「」とあるのは「所得税法」」とする。

With regard to the application of the provisions of Article 13, paragraph (2) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 13-2, paragraph (3) and Article 13-3, paragraph (2) of the New Act on Special Measures Concerning Taxation) in the case where the provisions of the preceding paragraph apply, the phrase "or or " in Article 13, paragraph (2) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with ", the provisions of or or prior to the amendment by , which remains in force pursuant to the provisions of Article 9, paragraph (4) of the Supplementary Provisions of that Act", and the phrase "" is deemed to be replaced with "the Income Tax Act".

前項の規定の適用がある場合における（及びにおいて準用する場合を含む。）の規定の適用については、中「又は若しくは」とあるのは「、若しくはの規定又は租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第九条第四項の規定によりなおその効力を有するものとされるの規定による改正前の」と、「」とあるのは「所得税法」とする。

With regard to machinery and equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation, which remains in force pursuant to the provisions of paragraph (4), the provisions of Article 24-3, paragraph (4), Article 28-3, paragraph (11), Article 33-6, paragraph (2), Article 37-3, paragraph (2) (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the New Act on Special Measures Concerning Taxation) and Article 37-9-2, paragraph (6) of the New Act on Special Measures Concerning Taxation, and of the New Earthquake Special Provisions Act do not apply.

第四項の規定によりなおその効力を有するものとされるに規定する機械設備等については、、、、（において準用する場合を含む。）及び並びにの規定は、適用しない。

The provisions of Article 14-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to specified redevelopment buildings, etc. prescribed in that an individual acquires or newly constructs on or after the Effective Date.

（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に規定する特定再開発建築物等について適用する。

Supplementary Provisions, Article 10Transitional Measures Concerning Special Provisions on the Calculation of Income from Social Insurance Medical Care Fees

第十条（社会保険診療報酬の所得計算の特例に関する経過措置）

The provisions of Article 26 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to , and ) apply to social insurance medical care prescribed in that is provided on or after the Effective Date, and the provisions then in force continue to govern social insurance medical care prescribed in of the Former Act on Special Measures Concerning Taxation that was provided before the Effective Date.

（、及びに係る部分に限る。）の規定は、施行日以後に行われるに規定する社会保険診療について適用し、施行日前に行われたに規定する社会保険診療については、なお従前の例による。

Supplementary Provisions, Article 11Transitional Measures Concerning the Special Deduction for Forest Plans Pertaining to Timber Income

第十一条（山林所得に係る森林計画特別控除に関する経過措置）

The provisions of Article 30-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to felling or transfer prescribed in carried out by an individual on or after the Effective Date, and the provisions then in force continue to govern felling or transfer prescribed in of the Former Act on Special Measures Concerning Taxation carried out by an individual before the Effective Date.

の規定は、個人が施行日以後に行うに規定する伐採又は譲渡について適用し、個人が施行日前に行ったに規定する伐採又は譲渡については、なお従前の例による。

Felling or transfer prescribed in of the Former Act on Special Measures Concerning Taxation that an individual carries out on or after the Effective Date based on a forest operation plan prescribed in is deemed to be felling or transfer prescribed in Article 30-2, paragraph (1) of the New Act on Special Measures Concerning Taxation based on a forest management plan prescribed in , and the provisions of apply.

個人が施行日以後に行うに規定する森林施業計画に基づくに規定する伐採又は譲渡については、に規定する森林経営計画に基づくに規定する伐採又は譲渡とみなして、の規定を適用する。

Supplementary Provisions, Article 12Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals

第十二条（個人の譲渡所得の課税の特例に関する経過措置）

The provisions of Article 31-2, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to transfers that fall under the category of transfers for a superior residential area, etc. prescribed in made by an individual on or after the Effective Date, and the provisions then in force continue to govern transfers that fall under the category of transfers for a superior residential area, etc. prescribed in of the Former Act on Special Measures Concerning Taxation made by an individual before the Effective Date.

（に係る部分に限る。）の規定は、個人が施行日以後に行うに規定する優良住宅地等のための譲渡に該当する譲渡について適用し、個人が施行日前に行ったに規定する優良住宅地等のための譲渡に該当する譲渡については、なお従前の例による。

The provisions of Article 34-2, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to transfers of land, etc. prescribed in made by an individual on or after January 1, 2012, and the provisions then in force continue to govern transfers of land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation made by an individual before that date.

（に係る部分に限る。）の規定は、個人が平成二十四年一月一日以後に行う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 of Article 36-2 of the New Act on Special Measures Concerning Taxation apply to transfers of transferred assets prescribed in made by an individual on or after January 1, 2012, and the provisions then in force continue to govern transfers of transferred assets prescribed in of the Former Act on Special Measures Concerning Taxation made by an individual before that date.

の規定は、個人が平成二十四年一月一日以後に行うに規定する譲渡資産の譲渡について適用し、個人が同日前に行った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 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to the right-hand column of of the table in ) apply to a transfer in the case where an individual transfers assets listed in the left-hand column of on or after January 1, 2012 and that individual acquires assets listed in the right-hand column of on or after that date, and the provisions then in force continue to govern transfers in the case where an individual transferred assets listed in the left-hand column of of the table in of the Former Act on Special Measures Concerning Taxation before that date and in the case where an individual transfers assets listed in that column on or after that date and that individual acquired assets listed in the right-hand column of before that date.

（の表のの下欄に係る部分に限る。）の規定は、個人が平成二十四年一月一日以後にの上欄に掲げる資産の譲渡をし、かつ、当該個人が同日以後にの下欄に掲げる資産の取得をする場合における当該譲渡について適用し、個人が同日前にの表のの上欄に掲げる資産の譲渡をした場合及び個人が同日以後に同欄に掲げる資産の譲渡をし、かつ、当該個人が同日前にの下欄に掲げる資産の取得をした場合におけるこれらの譲渡については、なお従前の例による。

Supplementary Provisions, Article 13Transitional Measures Concerning Special Provisions on the Calculation of Income, etc. Pertaining to Transfers, etc. of Listed Shares, etc. Held in a Specified Account

第十三条（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 of Article 37-11-3, paragraph (8) of the New Act on Special Measures Concerning Taxation apply to reports referred to in pertaining to a specified account referred to in that had been opened with a financial instruments business operator, etc. referred to in in each year from 2012 onward, and the provisions then in force continue to govern reports referred to in of the Former Act on Special Measures Concerning Taxation pertaining to a specified account referred to in that had been opened with a financial instruments business operator, etc. referred to in in each year up to 2011.

の規定は、平成二十四年以後の各年においての金融商品取引業者等に開設されていたの特定口座に係るの報告書について適用し、平成二十三年以前の各年においての金融商品取引業者等に開設されていたの特定口座に係るの報告書については、なお従前の例による。

Supplementary Provisions, Article 14Transitional Measures Concerning Aggregation of Profits and Losses and Deduction for Carryover of Capital Losses on Listed Shares, etc.

第十四条（上場株式等に係る譲渡損失の損益通算及び繰越控除に関する経過措置）

The provisions of Article 37-12-2, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to and ) apply to transfers of listed shares, etc. prescribed in made on or after the Effective Date by a resident or a nonresident having a permanent establishment in Japan referred to in .

（及びに係る部分に限る。）の規定は、の居住者又は国内に恒久的施設を有する非居住者が施行日以後に行うに規定する上場株式等の譲渡について適用する。

Supplementary Provisions, Article 15Transitional Measures Concerning Special Provisions on Taxation on Capital Gains Where Important Cultural Properties, etc. Are Transferred to the State, etc.

第十五条（国等に対して重要文化財等を譲渡した場合の譲渡所得の課税の特例に関する経過措置）

The provisions of Article 40-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to transfers of Important Tangible Folk Cultural Properties prescribed in made by an individual on or after the Effective Date, and the provisions then in force continue to govern transfers of covered assets prescribed in of the Former Act on Special Measures Concerning Taxation made by an individual before the Effective Date.

の規定は、個人が施行日以後に行うに規定する重要有形民俗文化財の譲渡について適用し、個人が施行日前に行ったに規定する対象資産の譲渡については、なお従前の例による。

Supplementary Provisions, Article 16Transitional Measures Concerning Special Provisions on the Due Date for Payment of Income Tax Withheld at the Source on Salaries, Severance Pay or Other Such Compensation

第十六条（給与、退職手当等について源泉徴収した所得税の納期限の特例に関する経過措置）

The provisions then in force continue to govern salaries, etc. and severance pay or other such compensation prescribed in of the Former Act on Special Measures Concerning Taxation that are to be paid before July 1, 2012.

平成二十四年七月一日前に支払うべきに規定する給与等及び退職手当等については、なお従前の例による。

Supplementary Provisions, Article 17Transitional Measures Concerning the Special Income Tax Credit Where a Certified Long-Life Quality House Is Newly Constructed, etc.

第十七条（認定長期優良住宅の新築等をした場合の所得税額の特別控除に関する経過措置）

The provisions of Article 41-19-4 of the New Act on Special Measures Concerning Taxation apply where a resident, on or after January 1, 2012, uses a certified long-life quality house prescribed in as the resident's residence as provided in , and the provisions then in force continue to govern cases where a resident, before that date, used a certified long-life quality house prescribed in of the Former Act on Special Measures Concerning Taxation as the resident's residence as provided in .

の規定は、居住者が平成二十四年一月一日以後にに規定する認定長期優良住宅をの定めるところによりその者の居住の用に供する場合について適用し、居住者が同日前にに規定する認定長期優良住宅をの定めるところによりその者の居住の用に供した場合については、なお従前の例による。

Supplementary Provisions, Article 18Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation

第十八条（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 (including an association or foundation without juridical personality prescribed in ; the same applies hereinafter) beginning on or after the Effective Date and corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date and corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that began before the Effective Date.

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（に規定する人格のない社団等を含む。以下同じ。）の施行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施行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、法人の施行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施行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 19Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy and Environmental Load Is Acquired

第十九条（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法人税額の特別控除に関する経過措置）

The provisions of Article 42-5 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to equipment, etc. for promoting the reduction of energy and environmental load prescribed in that a corporation acquires, manufactures or constructs on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern equipment, etc. for promoting the reduction of energy and environmental load prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before that date.

（に係る部分に限る。）の規定は、法人が附則第一条第十号に定める日以後に取得又は製作若しくは建設をする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し、法人が同日前に取得又は製作若しくは建設をした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は、なお従前の例による。

With regard to the application of the provisions of Article 42-5 of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (x) of the Supplementary Provisions to June 30, 2012 to a corporation that has obtained the certification referred to in by Electricity Utilities, the phrase "July 1, 2012" in is deemed to be replaced with "the date on which the provisions listed in by Electricity Utilities come into effect", and the phrase "that fall under the category of certified power generation facilities prescribed in " in is deemed to be replaced with "renewable energy power generation facilities referred to in of the Supplementary Provisions that pertain to the power generation pertaining to the certification referred to in ".

電気事業者による再生可能エネルギー電気の調達に関するの認定を受けた法人の附則第一条第十号に定める日から平成二十四年六月三十日までの間におけるの規定の適用については、中「平成二十四年七月一日」とあるのは「電気事業者による再生可能エネルギー電気の調達に関するに掲げる規定の施行の日」と、イ中「に規定する認定発電設備に該当するもの」とあるのは「の認定に係る発電に係るの再生可能エネルギー発電設備」とする。

Renewable energy power generation facilities prescribed in by Electricity Utilities pertaining to the certification prescribed in the preceding paragraph, for which the certification under the provisions of is deemed to have been obtained on July 1, 2012 pursuant to the provisions of , are deemed to fall under the category of certified power generation facilities prescribed in Article 42-5, paragraph (1), item (i), (a) of the New Act on Special Measures Concerning Taxation that have been acquired within the designated period prescribed in , and the provisions of (limited to the part pertaining to ) apply.

電気事業者による再生可能エネルギー電気の調達に関するの規定により平成二十四年七月一日においての規定による認定を受けたものとみなされる前項に規定する認定に係るに規定する再生可能エネルギー発電設備は、に規定する指定期間内に取得したイに規定する認定発電設備に該当するものとみなして、（に係る部分に限る。）の規定を適用する。

Supplementary Provisions, Article 20Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Small and Medium Sized Enterprise, etc. Acquires Machinery, etc.

第二十条（中小企業者等が機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置）

The provisions of Article 42-6 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to specified machinery and equipment, etc. prescribed in that a corporation acquires or manufactures on or after the Effective Date.

（に係る部分に限る。）の規定は、法人が施行日以後に取得又は製作をするに規定する特定機械装置等について適用する。

Supplementary Provisions, Article 21Transitional Measures Concerning the Special Corporation Tax Credit Where Industrial Machinery, etc. Is Acquired in Specified Areas of Okinawa

第二十一条（沖縄の特定地域において工業用機械等を取得し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 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to of the table in ) apply to industrial machinery, etc. prescribed in that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.

（の表のに係る部分に限る。）の規定は、法人が施行日以後に取得又は製作若しくは建設をするに規定する工業用機械等について適用し、法人が施行日前に取得又は製作若しくは建設をしたに規定する工業用機械等については、なお従前の例による。

The districts listed in the first column of of the table in of the Former Act on Special Measures Concerning Taxation are deemed to be districts listed in the first column of of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if a designation has been made under the provisions of of the New Act on Special Measures for the Promotion and Development of Okinawa by that day, the day before the date on which that designation was made), and the provisions of (limited to the part pertaining to ) apply.

の表のの第一欄に掲げる地区は、施行日から施行日以後六月を経過する日（その日までに、の規定による指定があった場合には、その指定があった日の前日）までの間は、の表のの第一欄に掲げる地区とみなして、（に係る部分に限る。）の規定を適用する。

Areas that, out of the districts listed in the first column of of the table in of the Former Act on Special Measures Concerning Taxation, are deemed, pursuant to the provisions of , to be a designated international logistics hub industrial cluster area (meaning an international logistics hub industrial cluster area designated pursuant to the provisions of of the New Act on Special Measures for the Promotion and Development of Okinawa) are deemed to be districts listed in the first column of of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of (limited to the part pertaining to ) apply.

の表のの第一欄に掲げる地区のうちの規定により指定国際物流拠点産業集積地域（の規定により指定された国際物流拠点産業集積地域をいう。）とみなされる地域は、の表のの第一欄に掲げる地区とみなして、（に係る部分に限る。）の規定を適用する。

Supplementary Provisions, Article 22Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Specified Small and Medium Sized Enterprise in Okinawa Acquires Business Innovation Equipment, etc.

第二十二条（沖縄の特定中小企業者が経営革新設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置）

With regard to business innovation equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation which obtained, before the Effective Date, the approval pertaining to the approved business innovation plan referred to in acquires, manufactures or constructs on or before March 31, 2013, the provisions of remain in force. In this case, the words in the middle column of the following table in the provisions of listed in the left-hand column of the table are deemed to be replaced with the words in the right-hand column of the table, and necessary matters concerning the application of the provisions of the in the case where the provisions of apply are specified by Cabinet Order.

March 31, 2012March 31, 2013
the amount of corporation tax (meaning the amount of corporation tax calculated without applying the provisions of , and , , and , , and , , and of and , and , and excluding the amount of incidental taxes prescribed in Article 2, item (iv) of the Act on General Rules for National Taxes; hereinafter the same applies in and the pre-adjustment corporation tax amount (meaning the pre-adjustment corporation tax amount prescribed in Article 42-4, paragraph (8), item (ii) of the Act on Special Measures Concerning Taxation as amended by (referred to in as the "New Act on Special Measures Concerning Taxation"); hereinafter the same applies up to
of the amount of corporation taxof the pre-adjustment corporation tax amount
amount of corporation taxpre-adjustment corporation tax amount
prior to the amendment by , which remains in force pursuant to the provisions of Article 33, paragraph (1) of the Supplementary Provisions of that Act (referred to in and as the "Former Act on Special Measures Concerning Taxation Kept in Force")
in each business year the amount of corporation taxin each business year the pre-adjustment corporation tax amount
of the Former Act on Special Measures Concerning Taxation Kept in Force
(including as applied with the replacement of terms pursuant to the provisions of ), Article 42-5, paragraph (5) of the New Act on Special Measures Concerning Taxation
, of of , , ,
of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force
or Article 42-10, paragraph (2) of the Act on Special Measures Concerning Taxationor prior to the amendment by , which remains in force pursuant to the provisions of Article 22, paragraph (1) (Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Specified Small and Medium Sized Enterprise in Okinawa Acquires Business Innovation Equipment, etc.) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations")
and Article 42-10, paragraph (2) of the Act on Special Measures Concerning Taxationand of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
Article 42-10, paragraph (5) of the Act on Special Measures Concerning Taxation ( prior to the amendment by , which remains in force pursuant to the provisions of Article 22, paragraph (1) (Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Specified Small and Medium Sized Enterprise in Okinawa Acquires Business Innovation Equipment, etc.) of the Supplementary Provisions of that Act (referred to in as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations") (
Article 42-10, paragraph (5) of the Act on Special Measures Concerning Taxation" of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"

の承認経営革新計画に係る承認を施行日前に受けた法人が平成二十五年三月三十一日以前に取得又は製作若しくは建設をするに規定する経営革新設備等については、の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる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ほか、の規定の適用がある場合におけるの規定の適用に関し必要な事項は、政令で定める。

平成二十四年三月三十一日平成二十五年三月三十一日
法人税の額（、及び、、、及び、、及び、、、及び並びに並びにの規定を適用しないで計算した場合の法人税の額とし、国税通則法第二条第四号に規定する附帯税の額を除く。以下及び調整前法人税額（の規定による改正後の租税特別措置法（において「新租税特別措置法」という。）に規定する調整前法人税額をいう。以下まで
法人税の額の調整前法人税額の
法人税の額調整前法人税額
租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第三十三条第一項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（及びにおいて「旧効力措置法」という。）
各事業年度において法人税の額各事業年度において調整前法人税額
（の規定により読み替えて適用する場合を含む。）、
、、、、、
又は又は租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第二十二条第一項（沖縄の特定中小企業者が経営革新設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置）の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下「旧効力単体措置法」という。）
並びに並びに
（租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第二十二条第一項（沖縄の特定中小企業者が経営革新設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置）の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（において「旧効力単体措置法」という。）（
」」

With regard to the application of the provisions of Article 42-4 (including as applied with the replacement of terms pursuant to the provisions of of the 2014 New Act on Special Measures Concerning Taxation), Article 42-5, Article 42-6, Articles 42-9 through 42-12-5, Article 62 and Article 62-3 (including as applied mutatis mutandis pursuant to of the 2014 New Act on Special Measures Concerning Taxation) of the Act on Special Measures Concerning Taxation as amended by (hereinafter referred to in this paragraph as the '2014 New Act on Special Measures Concerning Taxation') in the case where the provisions of the preceding paragraph apply, the phrase "and the Corporation Tax Act" in , , , , , , , , , and of the 2014 New Act on Special Measures Concerning Taxation is deemed to be replaced with ", , and prior to the amendment by , which remain in force pursuant to the provisions of Article 22, paragraph (1) of the Supplementary Provisions of that Act, and the Corporation Tax Act"; in of the 2014 New Act on Special Measures Concerning Taxation, the phrase "through " is deemed to be replaced with "through and prior to the amendment by , which remains in force pursuant to the provisions of Article 22, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to in as the 'Former Act on Special Measures Concerning Taxation Kept in Force')", and is deemed to further provide that the phrase "the Corporation Tax Act" in of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with "Article 62, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by and the Corporation Tax Act"; and in of the 2014 New Act on Special Measures Concerning Taxation, the phrase "through " is deemed to be replaced with "through and prior to the amendment by , which remains in force pursuant to the provisions of Article 22, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to in as the 'Former Act on Special Measures Concerning Taxation Kept in Force')", and is deemed to further provide that the phrase "the Corporation Tax Act" in of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with "Article 62-3 of the Act on Special Measures Concerning Taxation as amended by and the Corporation Tax Act".

前項の規定の適用がある場合におけるの規定による改正後の租税特別措置法（以下この項において「平成二十六年新租税特別措置法」という。）（の規定により読み替えて適用する場合を含む。）、、、、及び（において準用する場合を含む。）の規定の適用については、、、、、、、、、、及び中「並びに法人税法」とあるのは「、租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第二十二条第一項の規定によりなおその効力を有するものとされるの規定による改正前の、及び並びに法人税法」と、中「まで」とあるのは「まで並びに租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第二十二条第一項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下において「旧効力措置法」という。）」と、「とする」とあるのは「と、中「法人税法」とあるのは「の規定による改正後の並びに法人税法」とする」と、中「まで」とあるのは「まで並びに租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第二十二条第一項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下において「旧効力措置法」という。）」と、「とする」とあるのは「と、中「法人税法」とあるのは「の規定による改正後の並びに法人税法」とする」とする。

With regard to the application of the provisions of as amended by in the case where the provisions of paragraph (1) apply, the words in the middle column of the following table in the provisions of those Articles listed in the left-hand column of the table are deemed to be replaced with the words in the right-hand column of the table.

, , and prior to the amendment by , which remain in force pursuant to the provisions of Article 22, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force')
through through and of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation
is deemed to be replaced with …is deemed to be replaced with …, and the phrase "the Corporation Tax Act" in of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with " and and the Corporation Tax Act"
, , and of the Former Act on Special Measures Concerning Taxation Kept in Force
through through and of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation
is deemed to be replaced with …is deemed to be replaced with …, and the phrase "the Corporation Tax Act" in of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with " and "
, , and of the Former Act on Special Measures Concerning Taxation Kept in Force
through through and of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation
is deemed to be replaced with …is deemed to be replaced with …, and the phrase "the Corporation Tax Act" in of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with " and "
, , and of the Former Act on Special Measures Concerning Taxation Kept in Force
and and and of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation
is deemed to be replaced with …is deemed to be replaced with …, and the phrase "the Corporation Tax Act" in of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with ""
, , and of the Former Act on Special Measures Concerning Taxation Kept in Force
and and and of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation
is deemed to be replaced with …is deemed to be replaced with …, and the phrase "the Corporation Tax Act" in of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with ""
, , and of the Former Act on Special Measures Concerning Taxation Kept in Force
and and and of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation
is deemed to be replaced with …is deemed to be replaced with …, and the phrase "the Corporation Tax Act" in of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with ""

第一項の規定の適用がある場合におけるの規定による改正後の東日本大震災のからまでの規定の適用については、次の表の上欄に掲げるこれら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。

、租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第二十二条第一項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下「旧効力措置法」という。）、及び
までまで並びに
とすると、中「法人税法」とあるのは「及び並びに法人税法」とする
、、及び
までまで並びに
とすると、中「法人税法」とあるのは「東日本大震災の及び並びに法人税法」とする
、、及び
までまで並びに
とすると、中「法人税法」とあるのは「東日本大震災の及び並びに法人税法」とする
、、及び
及び及び並びに
とすると、中「法人税法」とあるのは「東日本大震災の並びに法人税法」とする
、、及び
及び及び並びに
とすると、中「法人税法」とあるのは「東日本大震災の並びに法人税法」とする
、、及び
及び及び並びに
とすると、中「法人税法」とあるのは「東日本大震災の並びに法人税法」とする

Supplementary Provisions, Article 23Transitional Measures Concerning Special Provisions on the Amount of Special Credits Deducted from the Amount of Corporation Tax

第二十三条（法人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 42-13 of the Act on Special Measures Concerning Taxation as amended by (referred to in the following paragraph as the "2014 New Act on Special Measures Concerning Taxation") in the case where the provisions of paragraph (1) of the preceding Article apply, the words in the middle column of the following table in the provisions of listed in the left-hand column of the table are deemed to be replaced with the words in the right-hand column of the table.

the provisions listed in the following itemsthe provisions listed in the following items (including the provisions of or prior to the amendment by , which remain in force pursuant to the provisions of Article 22, paragraph (1) of the Supplementary Provisions of the Amending Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in ); the same applies hereinafter in )
the amount specified in each of those itemsthe amount specified in each of those items (for the provisions of or of the Former Act on Special Measures Concerning Taxation Kept in Force, respectively, the amount obtained by deducting, from the maximum tax credit prescribed in , the amount that cannot be fully deducted even through the deduction under , or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in , the amount that cannot be fully deducted even through the deduction under ; the same applies hereinafter in , except in and )
and and , and , and of the Former Act on Special Measures Concerning Taxation Kept in Force
or or or of the Former Act on Special Measures Concerning Taxation Kept in Force
or , or of the Former Act on Special Measures Concerning Taxation Kept in Force
the items of the items of as read with the replacement of terms pursuant to the provisions of Article 34, paragraph (1) of the Supplementary Provisions of the Amending Act

前条第一項の規定の適用がある場合におけるの規定による改正後の租税特別措置法（次項において「平成二十六年新租税特別措置法」という。）の規定の適用については、次の表の上欄に掲げる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。

次の各号に掲げる規定次の各号に掲げる規定（租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号。以下この条において「改正法」という。）附則第二十二条第一項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下において「旧効力措置法」という。）又はの規定を含む。以下において同じ。）
当該各号に定める金額を当該各号に定める金額（又はの規定にあつては、それぞれに規定する税額控除限度額のうち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に規定する繰越税額控除限度超過額のうち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。及びを除き、以下において同じ。）を
及び及び並びに、及び
又は若しくは又は
若しくは、若しくは
各号改正法附則第三十四条第一項の規定により読み替えられた各号

With regard to the application of the provisions of of the 2014 New Act on Special Measures Concerning Taxation in the case where the provisions of paragraph (1) of the preceding Article apply and where the provisions of as amended by (hereinafter referred to in this paragraph as the "2014 New Earthquake Special Provisions Act") apply, notwithstanding the provisions of the preceding paragraph and of the 2014 New Earthquake Special Provisions Act, the words in the middle column of the following table in the provisions of of the 2014 New Act on Special Measures Concerning Taxation listed in the left-hand column of the table are deemed to be replaced with the words in the right-hand column of the table.

the provisions listed in the following itemsthe provisions listed in the following items (including the provisions of or prior to the amendment by , which remain in force pursuant to the provisions of Article 22, paragraph (1) of the Supplementary Provisions of the Amending Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in ), the provisions of or (hereinafter referred to as the "Earthquake Special Provisions Act" in ), the provisions of or , the provisions of or , the provisions of , the provisions of and the provisions of ; the same applies hereinafter in )
the amount specified in each of those itemsthe amount specified in each of those items (for the provisions of or of the Former Act on Special Measures Concerning Taxation Kept in Force, respectively, the amount obtained by deducting, from the maximum tax credit prescribed in , the amount that cannot be fully deducted even through the deduction under , or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in , the amount that cannot be fully deducted even through the deduction under ; for the provisions of or , respectively, the amount obtained by deducting, from the maximum tax credit prescribed in , the amount that cannot be fully deducted even through the deduction under , or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in , the amount that cannot be fully deducted even through the deduction under ; for the provisions of or , respectively, the amount obtained by deducting, from the maximum tax credit prescribed in , the amount that cannot be fully deducted even through the deduction under , or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in , the amount that cannot be fully deducted even through the deduction under ; for the provisions of or , respectively, the amount obtained by deducting, from the maximum tax credit prescribed in , the amount that cannot be fully deducted even through the deduction under , or the amount obtained by deducting, from the carried-over excess of the tax credit limit prescribed in , the amount that cannot be fully deducted even through the deduction under ; for the provisions of , the amount obtained by deducting, from the maximum tax credit prescribed in , the amount that cannot be fully deducted even through the deduction under ; for the provisions of , the amount obtained by deducting, from the maximum tax credit prescribed in , the amount that cannot be fully deducted even through the deduction under ; and for the provisions of , the amount obtained by deducting, from the maximum tax credit prescribed in , the amount that cannot be fully deducted even through the deduction under ; the same applies hereinafter in , except in and )
and and , , and of the Former Act on Special Measures Concerning Taxation Kept in Force, and and , and , and and
or or , of the Former Act on Special Measures Concerning Taxation Kept in Force, or , or
blue returnfinal return prescribed in
"又は" (or) "若しくは" (or, joining a smaller group of alternatives)
or , or of the Former Act on Special Measures Concerning Taxation Kept in Force
those falling underthose falling under, or those that would fall under the carried-over excess of the tax credit limit prescribed in , or if those provisions were applied,
blue returnfinal return prescribed in
the items of the items of as read with the replacement of terms pursuant to the provisions of Article 34, paragraph (2) of the Supplementary Provisions of the Amending Act

前条第一項の規定の適用がある場合で、かつ、の規定による改正後の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下この項において「平成二十六年新震災特例法」という。）の規定の適用がある場合におけるの規定の適用については、前項及びの規定にかかわらず、次の表の上欄に掲げる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。

次の各号に掲げる規定次の各号に掲げる規定（租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号。以下この条において「改正法」という。）附則第二十二条第一項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下において「旧効力措置法」という。）又はの規定、東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下において「震災特例法」という。）又はの規定、又はの規定、又はの規定、の規定、の規定及びの規定を含む。以下において同じ。）
当該各号に定める金額を当該各号に定める金額（又はの規定にあつてはそれぞれに規定する税額控除限度額のうち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に規定する繰越税額控除限度超過額のうち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し、又はの規定にあつてはそれぞれに規定する税額控除限度額のうち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に規定する繰越税額控除限度超過額のうち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し、又はの規定にあつてはそれぞれに規定する税額控除限度額のうち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に規定する繰越税額控除限度超過額のうち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し、又はの規定にあつてはそれぞれに規定する税額控除限度額のうち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に規定する繰越税額控除限度超過額のうち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し、の規定にあつてはに規定する税額控除限度額のうち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し、の規定にあつてはに規定する税額控除限度額のうち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し、の規定にあつてはに規定する税額控除限度額のうち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。及びを除き、以下において同じ。）を
及び及び、、及び並びに及び、及び、及び並びに
又は若しくは、又は、若しくは
青色申告書に規定する確定申告書
又は若しくは
若しくは、若しくは
該当するものに該当するもの又は、若しくはの規定を適用したならばこれらの規定に規定する繰越税額控除限度超過額に該当するものに
青色申告書に規定する確定申告書
各号改正法附則第三十四条第二項の規定により読み替えられた各号

Supplementary Provisions, Article 24Transitional Measures Concerning Depreciation by Corporations

第二十四条（法人の減価償却に関する経過措置）

The provisions of Article 43, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to of the table in ) apply to depreciable assets listed in the middle column of that a corporation makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this paragraph and the following paragraph) of on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in the middle column of of the table in of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date.

（の表のに係る部分に限る。）の規定は、法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。）をするの中欄に掲げる減価償却資産について適用し、法人が施行日前に取得等をしたの表のの中欄に掲げる減価償却資産については、なお従前の例による。

The provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to and of the table in ) apply to industrial machinery, etc. prescribed in that a corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date.

（の表の及びに係る部分に限る。）の規定は、法人が施行日以後に取得等をするに規定する工業用機械等について適用し、法人が施行日前に取得等をしたに規定する工業用機械等については、なお従前の例による。

Areas that, out of the districts listed in the first column of of the table in of the Former Act on Special Measures Concerning Taxation, are deemed, pursuant to the provisions of , to be a designated international logistics hub industrial cluster area (meaning an international logistics hub industrial cluster area designated pursuant to the provisions of of the New Act on Special Measures for the Promotion and Development of Okinawa) are deemed to be districts listed in the first column of of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of (limited to the part pertaining to ) apply.

の表のの第一欄に掲げる地区のうちの規定により指定国際物流拠点産業集積地域（の規定により指定された国際物流拠点産業集積地域をいう。）とみなされる地域は、の表のの第一欄に掲げる地区とみなして、（に係る部分に限る。）の規定を適用する。

With regard to machinery and equipment, and buildings and their associated facilities, prescribed in of the Former Act on Special Measures Concerning Taxation held by a corporation that is a designated small and medium sized enterprise prescribed in and that obtained, before the Effective Date, the approval referred to in for the business foundation strengthening plan prescribed in , the provisions of remain in force. In this case, the phrase "Act on Special Measures for the Promotion and Development of Okinawa" in is deemed to be replaced with "Act on Special Measures for the Promotion and Development of Okinawa prior to the amendment by the ".

に規定する経営基盤強化計画につきの承認を施行日前に受けたに規定する指定中小企業者である法人の有するに規定する機械及び装置並びに建物及びその附属設備については、の規定は、なおその効力を有する。この場合において、中「沖縄振興特別措置法」とあるのは、「による改正前の沖縄振興特別措置法」とする。

With regard to machinery and equipment, and buildings and their associated facilities, prescribed in of the Former Act on Special Measures Concerning Taxation, which remains in force pursuant to the provisions of the preceding paragraph, the provisions of Article 61-3, paragraph (4), Article 64, paragraph (6) (including as applied mutatis mutandis pursuant to , Article 64-2, paragraph (14) and Article 65, paragraph (10) of the New Act on Special Measures Concerning Taxation), Article 65-7, paragraph (7) (including as applied mutatis mutandis pursuant to , Article 65-8, paragraph (16), Article 65-13, paragraphs (3) and (5) and Article 65-14, paragraph (15) of the New Act on Special Measures Concerning Taxation) and Article 67-4, paragraph (12) of the New Act on Special Measures Concerning Taxation, and of the New Earthquake Special Provisions Act (including as applied mutatis mutandis pursuant to and of the New Earthquake Special Provisions Act) do not apply.

前項の規定によりなおその効力を有するものとされるに規定する機械及び装置並びに建物及びその附属設備については、、（並びに及びにおいて準用する場合を含む。）、（並びに、及び並びににおいて準用する場合を含む。）及び並びに（及びにおいて準用する場合を含む。）の規定は、適用しない。

The provisions of Article 47-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to specified redevelopment buildings, etc. prescribed in that a corporation acquires or newly constructs on or after the Effective Date.

（に係る部分に限る。）の規定は、法人が施行日以後に取得又は新築をするに規定する特定再開発建築物等について適用する。

Supplementary Provisions, Article 25Transitional Measures Concerning Reserves of Corporations

第二十五条（法人の準備金に関する経過措置）

The provisions of Article 57-7 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a designated company prescribed in ending on or after July 1, 2012.

の規定は、に規定する指定会社の平成二十四年七月一日以後に終了する事業年度分の法人税について適用する。

The provisions then in force continue to govern the calculation of the amount of income for business years that began before the first day of the business year including the date specified in Article 1, item (xiii) of the Supplementary Provisions, of Japan Post Holdings Co., Ltd. which has set aside the social and regional contribution reserve referred to in of the Former Act on Special Measures Concerning Taxation.

の社会・地域貢献準備金を積み立てている日本郵政株式会社の附則第一条第十三号に定める日を含む事業年度開始の日前に開始した事業年度の所得の金額の計算については、なお従前の例による。

The amount of the social and regional contribution reserve prescribed in of the Former Act on Special Measures Concerning Taxation that Japan Post Holdings Co., Ltd. holds on the first day of the business year including the date specified in Article 1, item (xiii) of the Supplementary Provisions is included in gross profit in calculating the amount of income for that business year.

日本郵政株式会社が附則第一条第十三号に定める日を含む事業年度開始の日において有するに規定する社会・地域貢献準備金の金額は、当該事業年度の所得の金額の計算上、益金の額に算入する。

Supplementary Provisions, Article 26Transitional Measures Concerning the Special Deduction of Income of Certified Corporations in Okinawa

第二十六条（沖縄の認定法人の所得の特別控除に関する経過措置）

The provisions of Article 60 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years ending on or after the Effective Date of corporations listed in the left-hand column of the items of the table in (hereinafter referred to in this Article as the "new table"), and the provisions then in force continue to govern corporation tax for business years ending before the Effective Date of corporations listed in the left-hand column of the items of the table in of the Former Act on Special Measures Concerning Taxation (hereinafter referred to in this Article as the "former table").

の規定は、の表（以下この条において「新表」という。）の各号の上欄に掲げる法人の施行日以後に終了する事業年度分の法人税について適用し、の表（以下この条において「旧表」という。）の各号の上欄に掲げる法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。

With regard to the application of the provisions of Article 60 of the New Act on Special Measures Concerning Taxation (including where applied by deeming pursuant to the provisions of the following paragraph, paragraph (5) and paragraph (6)) for business years ending on or after the Effective Date of a corporation established before the Effective Date, the phrase "the date of the designation prescribed in the left-hand column of each of those items" in is deemed to be replaced with "the date of the designation, etc. (meaning, for a corporation listed in the left-hand column of of that table, the consent under the provisions of prior to the amendment by the ; for a corporation listed in the left-hand column of of that table, the designation under the provisions of ; and for a corporation listed in the left-hand column of of that table, the designation prescribed in that column)".

施行日前に設立された法人の施行日以後に終了する事業年度における（次項、第五項及び第六項の規定によりみなして適用する場合を含む。）の規定の適用については、中「当該各号の上欄に規定する指定の日」とあるのは、「指定等（同表のによる改正前のの規定による同意をいい、同表のの上欄に掲げる法人にあつてはの規定による指定をいい、同表のの上欄に掲げる法人にあつては同欄に規定する指定をいう。）の日」とする。

A corporation that has obtained, before the Effective Date, the certification prescribed in the left-hand column of or of the former table (excluding a corporation that has obtained, on or after the Effective Date, the certification prescribed in the left-hand column of or of the new table, and, for a corporation listed in the left-hand column of of the former table, limited to one that is deemed to have obtained the certification referred to in of the New Act on Special Measures for the Promotion and Development of Okinawa pursuant to the provisions of ) is deemed to be a corporation listed in the left-hand column of or of the new table, respectively, in its business years ending on or after the Effective Date (for a corporation listed in the left-hand column of of the former table, limited to business years ending during the period in which it is deemed to have obtained the certification referred to in of the New Act on Special Measures for the Promotion and Development of Okinawa pursuant to the provisions of ). In this case, the phrase "pertaining to the business (including businesses specified by Cabinet Order as businesses related to that business that are carried out in areas other than that district)" in Article 60, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "pertaining to the business", and the phrase "40 percent" is deemed to be replaced with "35 percent".

施行日前に旧表の又はの上欄に規定する認定を受けた法人（施行日以後に新表の又はの上欄に規定する認定を受けた法人を除くものとし、旧表のの上欄に掲げる法人にあっては、の規定によりの認定を受けたものとみなされるものに限る。）は、これらの法人の施行日以後に終了する事業年度（旧表のの上欄に掲げる法人にあっては、の規定によりの認定を受けたものとみなされる間に終了する事業年度に限る。）において、それぞれ新表の又はの上欄に掲げる法人とみなす。この場合において、中「事業（当該地区以外の地域において行われる当該事業に関連する事業として政令で定める事業を含む。）に係る」とあるのは「事業に係る」と、「百分の四十」とあるのは「百分の三十五」とする。

With regard to the application of the provisions of Article 60 of the New Act on Special Measures Concerning Taxation for business years ending on or after the Effective Date of a corporation that has obtained, before the Effective Date, the certification prescribed in the left-hand column of of the former table (excluding a corporation that has obtained, on or after the Effective Date, the certification prescribed in the left-hand column of of the new table), the phrase "pertaining to the business (including businesses specified by Cabinet Order as businesses related to that business that are carried out in areas other than that district)" in is deemed to be replaced with "pertaining to the business", and the phrase "40 percent" is deemed to be replaced with "35 percent".

施行日前に旧表のの上欄に規定する認定を受けた法人（施行日以後に新表のの上欄に規定する認定を受けた法人を除く。）の施行日以後に終了する事業年度におけるの規定の適用については、中「事業（当該地区以外の地域において行われる当該事業に関連する事業として政令で定める事業を含む。）に係る」とあるのは「事業に係る」と、「百分の四十」とあるのは「百分の三十五」とする。

The districts listed in the middle column of of the former table are deemed to be districts listed in the middle column of of the new table during the period from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if a designation has been made under the provisions of of the New Act on Special Measures for the Promotion and Development of Okinawa by that day, the day before the date on which that designation was made), and the provisions of Article 60 (limited to the part pertaining to ) and paragraph (3) of the New Act on Special Measures Concerning Taxation apply.

旧表のの中欄に掲げる地区は、施行日から施行日以後六月を経過する日（その日までに、の規定による指定があった場合には、その指定があった日の前日）までの間は、新表のの中欄に掲げる地区とみなして、（に係る部分に限る。）及び第三項の規定を適用する。

Areas that, out of the districts listed in the middle column of of the former table, are deemed, pursuant to the provisions of , to be a designated international logistics hub industrial cluster area (meaning an international logistics hub industrial cluster area designated pursuant to the provisions of of the New Act on Special Measures for the Promotion and Development of Okinawa) are deemed to be districts listed in the middle column of of the new table for which the designation prescribed in the left-hand column of was received on the Effective Date, and the provisions of Article 60 (limited to the part pertaining to ) and paragraph (3) of the New Act on Special Measures Concerning Taxation apply.

旧表のの中欄に掲げる地区のうちの規定により指定国際物流拠点産業集積地域（の規定により指定された国際物流拠点産業集積地域をいう。）とみなされる地域は、施行日において新表のの上欄に規定する指定を受けたの中欄に掲げる地区とみなして、（に係る部分に限る。）及び第三項の規定を適用する。

Supplementary Provisions, Article 27Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets by Corporations

第二十七条（法人の資産の譲渡等の場合の課税の特例に関する経過措置）

The provisions of Article 65-4, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to corporation tax pertaining to transfers of land, etc. prescribed in made by a corporation on or after January 1, 2012, and the provisions then in force continue to govern corporation tax pertaining to transfers of land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation made by a corporation before that date.

（に係る部分に限る。）の規定は、法人が平成二十四年一月一日以後に行うに規定する土地等の譲渡に係る法人税について適用し、法人が同日前に行った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 of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to the right-hand column of of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to assets in the case where a corporation transfers assets listed in the left-hand column of on or after January 1, 2012 and acquires assets listed in the right-hand column of on or after that date, and to the special account or special account during the year referred to in Article 65-8, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation pertaining to those assets, and the provisions then in force continue to govern assets listed in the right-hand column of of the table in of the Former Act on Special Measures Concerning Taxation that were acquired before that date, or assets listed in that column that are acquired on or after that date, in the case where a corporation transferred assets listed in the left-hand column of before that date, and the special account or special account during the year referred to in or of the Former Act on Special Measures Concerning Taxation pertaining to those assets, and assets listed in the right-hand column of that were acquired before that date in the case where a corporation transfers assets listed in the left-hand column of on or after that date.

（の表のの下欄に係る部分に限る。）の規定は、法人が平成二十四年一月一日以後にの上欄に掲げる資産の譲渡をして、同日以後にの下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係る又はの特別勘定又は期中特別勘定について適用し、法人が同日前にの表のの上欄に掲げる資産の譲渡をした場合における同日前に取得をしたの下欄に掲げる資産又は同日以後に取得をする同欄に掲げる資産及びこれらの資産に係る又はの特別勘定又は期中特別勘定並びに法人が同日以後にの上欄に掲げる資産の譲渡をする場合における同日前に取得をしたの下欄に掲げる資産については、なお従前の例による。

Supplementary Provisions, Article 28Transitional Measures Concerning Special Provisions on Taxation on Interest, etc. on Liabilities Pertaining to Foreign Controlling Shareholders, etc.

第二十八条（国外支配株主等に係る負債の利子等の課税の特例に関する経過措置）

The provisions of Article 66-5, paragraph (4) 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, 2013.

の規定は、法人の平成二十五年四月一日以後に開始する事業年度分の法人税について適用する。

Supplementary Provisions, Article 29Transitional Measures Concerning Special Provisions on Taxation on Net Interest Payments, etc. Pertaining to Related Persons, etc.

第二十九条（関連者等に係る純支払利子等の課税の特例に関する経過措置）

The provisions of Article 66-5-3, paragraph (3) of the New Act on Special Measures Concerning Taxation apply where the provisions of or are applied in each business year on or after the business year of the merger, etc. prescribed in (limited to each business year beginning on or after April 1, 2013) in the case where the date of the qualified merger or the date of determination of residual assets prescribed in is a date on or after April 1, 2013.

の規定は、に規定する適格合併又は残余財産の確定の日が平成二十五年四月一日以後の日である場合のに規定する合併等事業年度以後の各事業年度（同年四月一日以後に開始する各事業年度に限る。）において又はの規定を適用する場合について適用する。

Supplementary Provisions, Article 30Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Equipment, etc. for Promoting the Reduction of Energy and Environmental Load

第三十条（連結法人が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法人税額の特別控除に関する経過措置）

The provisions of Article 68-10 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply to equipment, etc. for promoting the reduction of energy and environmental load prescribed in that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or constructs on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern equipment, etc. for promoting the reduction of energy and environmental load prescribed in of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or constructed before that date.

（に係る部分に限る。）の規定は、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が附則第一条第十号に定める日以後に取得又は製作若しくは建設をする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し、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が同日前に取得又は製作若しくは建設をした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は、なお従前の例による。

With regard to the application of the provisions of Article 68-10 of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (x) of the Supplementary Provisions to June 30, 2012 to a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that has obtained the certification referred to in by Electricity Utilities, the phrase "July 1, 2012" in is deemed to be replaced with "the date on which the provisions listed in by Electricity Utilities come into effect", and the phrase "that fall under the category of certified power generation facilities prescribed in " in is deemed to be replaced with "renewable energy power generation facilities referred to in of the Supplementary Provisions that pertain to the power generation pertaining to the certification referred to in ".

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で、電気事業者による再生可能エネルギー電気の調達に関するの認定を受けたものの附則第一条第十号に定める日から平成二十四年六月三十日までの間におけるの規定の適用については、中「平成二十四年七月一日」とあるのは「電気事業者による再生可能エネルギー電気の調達に関するに掲げる規定の施行の日」と、イ中「に規定する認定発電設備に該当するもの」とあるのは「の認定に係る発電に係るの再生可能エネルギー発電設備」とする。

Renewable energy power generation facilities prescribed in by Electricity Utilities pertaining to the certification prescribed in the preceding paragraph, for which the certification under the provisions of is deemed to have been obtained on July 1, 2012 pursuant to the provisions of , are deemed to fall under the category of certified power generation facilities prescribed in Article 68-10, paragraph (1), item (i), (a) of the New Act on Special Measures Concerning Taxation that have been acquired within the designated period prescribed in , and the provisions of (limited to the part pertaining to ) apply.

電気事業者による再生可能エネルギー電気の調達に関するの規定により平成二十四年七月一日においての規定による認定を受けたものとみなされる前項に規定する認定に係るに規定する再生可能エネルギー発電設備は、に規定する指定期間内に取得したイに規定する認定発電設備に該当するものとみなして、（に係る部分に限る。）の規定を適用する。

Supplementary Provisions, Article 31Transitional Measures Concerning Special Depreciation or the Special Corporation Tax Credit Where a Small or Medium-Sized Consolidated Corporation Acquires Machinery, etc.

第三十一条（中小連結法人が機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置）

The provisions of Article 68-11 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 42-6, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation) apply to specified machinery and equipment, etc. prescribed in Article 68-11, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures on or after the Effective Date.

（に係る部分に限る。）の規定は、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が施行日以後に取得又は製作をするに規定する特定機械装置等について適用する。

Supplementary Provisions, Article 32Transitional Measures Concerning the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Industrial Machinery, etc. in Specified Areas of Okinawa

第三十二条（連結法人が沖縄の特定地域において工業用機械等を取得し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 68-13, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to industrial machinery, etc. prescribed in Article 68-13, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or constructed before the Effective Date.

（の表のに係る部分に限る。）の規定は、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が施行日以後に取得又は製作若しくは建設をするに規定する工業用機械等について適用し、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が施行日前に取得又は製作若しくは建設をしたに規定する工業用機械等については、なお従前の例による。

The districts listed in the first column of of the table in of the Former Act on Special Measures Concerning Taxation are deemed to be districts listed in the first column of of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if a designation has been made under the provisions of of the New Act on Special Measures for the Promotion and Development of Okinawa by that day, the day before the date on which that designation was made), and the provisions of Article 68-13 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to ) apply.

の表のの第一欄に掲げる地区は、施行日から施行日以後六月を経過する日（その日までに、の規定による指定があった場合には、その指定があった日の前日）までの間は、の表のの第一欄に掲げる地区とみなして、（に係る部分に限る。）の規定を適用する。

Of the districts listed in the first column of of the table in of the Former Act on Special Measures Concerning Taxation, an area that is deemed to be a designated international logistics hub industrial cluster area (meaning an international logistics hub industrial cluster area designated pursuant to the provisions of of the New Act on Special Measures for the Promotion and Development of Okinawa) pursuant to the provisions of is deemed to be a district listed in the first column of of the table in Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of Article 68-13 of the New Act on Special Measures Concerning Taxation (limited to the part concerning ) apply.

の表のの第一欄に掲げる地区のうちの規定により指定国際物流拠点産業集積地域（の規定により指定された国際物流拠点産業集積地域をいう。）とみなされる地域は、の表のの第一欄に掲げる地区とみなして、（に係る部分に限る。）の規定を適用する。

Supplementary Provisions, Article 33Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Specified Small or Medium-Sized Consolidated Corporation in Okinawa Acquires Business Innovation Equipment, etc.

第三十三条（沖縄の特定中小連結法人が経営革新設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置）

With regard to business innovation equipment, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation, or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, which received before the Effective Date the approval pertaining to the approved business innovation plan referred to in acquires, manufactures or constructs on or before March 31, 2013, the provisions of remain in force. In this case, the terms listed in the middle column of the following table in the provisions of listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table, and beyond what is provided for herein, necessary matters concerning the application of the provisions of the Local Corporation Tax Act in the case where the provisions of apply are specified by Cabinet Order.

March 31, 2012March 31, 2013
the amount of corporation tax (which is the amount of corporation tax calculated without applying the provisions of , and , , and , , and , , and of and , and , and excludes the amount of incidental taxes prescribed in Article 2, item (iv) of the Act on General Rules for National Taxesthe consolidated tax amount before adjustment (meaning the consolidated tax amount before adjustment prescribed in Article 68-9, paragraph (8), item (ii) of the Act on Special Measures Concerning Taxation as amended by (referred to as the "New Act on Special Measures Concerning Taxation" in )
referred to as the "consolidated tax amount before adjustment"the same applies
before the amendment by , which remains in force pursuant to the provisions of Article 22, paragraph (1) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in )
(including the cases where it is applied with the replacement of terms pursuant to the provisions of ), Article 68-10, paragraph (5) of the New Act on Special Measures Concerning Taxation
, of of , , ,
of the Former Act on Special Measures Concerning Taxation Kept in Force
of the Former Act on Special Measures Concerning Taxation Kept in Force
Part II, Chapter I-2Part II,
with regard to …, with regard to …, the Corporation Tax Act
or Article 68-14, paragraph (2) of the Act on Special Measures Concerning Taxationor before the amendment by , which remains in force pursuant to the provisions of Article 33, paragraph (1) of the Supplementary Provisions of that Act (Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Specified Small or Medium-Sized Consolidated Corporation in Okinawa Acquires Business Innovation Equipment, etc.) (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations")
and Article 68-14, paragraph (2) of the Act on Special Measures Concerning Taxationand of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
is deemed to beis deemed to be, and the phrase "the amount listed in " in is deemed to be replaced with "the amount listed in and the amount equivalent to 4.4 percent of the amount specified by Cabinet Order as the amount attributable to the consolidated parent corporation or each consolidated subsidiary corporation, out of the amount deducted from the consolidated tax amount before adjustment prescribed in before the amendment by , which remains in force pursuant to the provisions of Article 33, paragraph (1) of the Supplementary Provisions of that Act pursuant to the provisions of ", and the phrase "(" is deemed to be replaced with "(the Corporation Tax Act"
the Corporation Tax Actthe Corporation Tax Act and the Local Corporation Tax Act
with regard to …, with regard to …, the Corporation Tax Act
"Article 68-14, paragraph (5) of the Act on Special Measures Concerning Taxation (" before the amendment by , which remains in force pursuant to the provisions of Article 33, paragraph (1) of the Supplementary Provisions of that Act (Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Specified Small or Medium-Sized Consolidated Corporation in Okinawa Acquires Business Innovation Equipment, etc.) (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations") (
Article 68-14, paragraph (5) of the Act on Special Measures Concerning Taxation" of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations"
and Article 68-14, paragraph (5) of the Act on Special Measures Concerning Taxationand of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
is deemed to be …, and beyond this, is deemed to be …, the phrase "the amount listed in " in is deemed to be replaced with "the total of the amount listed in and the amount equivalent to 10.3 percent of the amount specified by Cabinet Order as the amount attributable to the consolidated parent corporation or each consolidated subsidiary corporation, out of the added amount prescribed in before the amendment by , which remains in force pursuant to the provisions of Article 33, paragraph (1) of the Supplementary Provisions of that Act", and the phrase "(" is deemed to be replaced with "(the Corporation Tax Act", and beyond this, the Corporation Tax Act

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で、の承認経営革新計画に係る承認を施行日前に受けたものが平成二十五年三月三十一日以前に取得又は製作若しくは建設をするに規定する経営革新設備等については、の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる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ほか、の規定の適用がある場合における地方法人税法の規定の適用に関し必要な事項は、政令で定める。

平成二十四年三月三十一日平成二十五年三月三十一日
法人税の額（、及び、、、及び、、及び、、、及び並びに並びにの規定を適用しないで計算した場合の法人税の額とし、国税通則法第二条第四号に規定する附帯税の額を除く調整前連結税額（の規定による改正後の租税特別措置法（において「新租税特別措置法」という。）に規定する調整前連結税額をいう
「調整前連結税額」という同じ
租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第二十二条第一項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（において「旧効力措置法」という。）
（の規定により読み替えて適用する場合を含む。）、
、、、、、
第二編第一章の二第二編第一章の二及び
ついては、ついては、法人税法
又は又は租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第三十三条第一項（沖縄の特定中小連結法人が経営革新設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置）の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下「旧効力連結措置法」という。）
並びに並びに
とすると、中「に掲げる金額」とあるのは「に掲げる金額並びに租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第三十三条第一項の規定によりなおその効力を有するものとされるの規定による改正前のの規定によりに規定する調整前連結税額から控除される金額のうち連結親法人又は各連結子法人に帰せられるものとして政令で定める金額の百分の四・四に相当する金額」と、「（」とあるのは「（法人税法」とする
法人税法法人税法及び地方法人税法
ついては、ついては、法人税法
「（「租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第三十三条第一項（沖縄の特定中小連結法人が経営革新設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置）の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下「旧効力連結措置法」という。）（
」」
及び及び
するほか、、中「に掲げる金額」とあるのは「に掲げる金額及び租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第三十三条第一項の規定によりなおその効力を有するものとされるの規定による改正前のに規定する加算した金額のうち連結親法人又は各連結子法人に帰せられるものとして政令で定める金額の百分の十・三に相当する金額の合計額」と、「（」とあるのは「（法人税法」とするほか、法人税法

With regard to the application of the provisions of Article 68-9 (including the cases where it is applied with the replacement of terms pursuant to the provisions of of the 2014 New Act on Special Measures Concerning Taxation), Article 68-10, Article 68-11, Articles 68-13 through 68-15-6, Article 68-67 and Article 68-68 (including the cases where it is applied mutatis mutandis pursuant to of the 2014 New Act on Special Measures Concerning Taxation) of the Act on Special Measures Concerning Taxation as amended by (hereinafter referred to as the "2014 New Act on Special Measures Concerning Taxation" in this paragraph) in the case where the provisions of the preceding paragraph apply, the phrase "and the Corporation Tax Act" in , , , , , , , and of the 2014 New Act on Special Measures Concerning Taxation is deemed to be replaced with ", , and before the amendment by , which remain in force pursuant to the provisions of Article 33, paragraph (1) of the Supplementary Provisions of that Act, and the Corporation Tax Act"; the phrase "and " in of the 2014 New Act on Special Measures Concerning Taxation is deemed to be replaced with ", , and before the amendment by , which remain in force pursuant to the provisions of Article 33, paragraph (1) of the Supplementary Provisions of that Act, and the Corporation Tax Act"; the phrase "and the Corporation Tax Act" in of the 2014 New Act on Special Measures Concerning Taxation is deemed to be replaced with ", , and before the amendment by , which remain in force pursuant to the provisions of Article 33, paragraph (1) of the Supplementary Provisions of that Act, and the Corporation Tax Act"; the phrase "through " in of the 2014 New Act on Special Measures Concerning Taxation is deemed to be replaced with "through , and before the amendment by , which remains in force pursuant to the provisions of Article 33, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in )", and the phrase "is deemed to be" is deemed to be replaced with "is deemed to be, and the phrase "the Corporation Tax Act" in of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with "Article 68-67, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by and the Corporation Tax Act""; and the phrase "through " in of the 2014 New Act on Special Measures Concerning Taxation is deemed to be replaced with "through , and before the amendment by , which remains in force pursuant to the provisions of Article 33, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in )", and the phrase "is deemed to be" is deemed to be replaced with "is deemed to be, and the phrase "the Corporation Tax Act" in of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with "Article 68-68 of the Act on Special Measures Concerning Taxation as amended by and the Corporation Tax Act"".

前項の規定の適用がある場合におけるの規定による改正後の租税特別措置法（以下この項において「平成二十六年新租税特別措置法」という。）（の規定により読み替えて適用する場合を含む。）、、、、及び（において準用する場合を含む。）の規定の適用については、、、、、、、、及び中「並びに法人税法」とあるのは「、租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第三十三条第一項の規定によりなおその効力を有するものとされるの規定による改正前の、及び並びに法人税法」と、中「並びに」とあるのは「、租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第三十三条第一項の規定によりなおその効力を有するものとされるの規定による改正前の、及び並びに法人税法」と、中「並びに法人税法」とあるのは「、租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第三十三条第一項の規定によりなおその効力を有するものとされるの規定による改正前の、及び並びに法人税法」と、中「まで」とあるのは「まで並びに租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第三十三条第一項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下において「旧効力措置法」という。）」と、「とする」とあるのは「と、中「法人税法」とあるのは「の規定による改正後の並びに法人税法」とする」と、中「まで」とあるのは「まで並びに租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第三十三条第一項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下において「旧効力措置法」という。）」と、「とする」とあるのは「と、中「法人税法」とあるのは「の規定による改正後の並びに法人税法」とする」とする。

With regard to the application of the provisions of as amended by in the case where the provisions of paragraph (1) apply, the terms listed in the middle column of the following table in those provisions listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table.

, , and before the amendment by , which remain in force pursuant to the provisions of Article 33, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force")
through through and of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 68-9, paragraph (1) of the Act on Special Measures Concerning Taxation
is deemed to beis deemed to be, and the phrase "the Corporation Tax Act" in of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with " and and the Corporation Tax Act"
, , and of the Former Act on Special Measures Concerning Taxation Kept in Force
through through and of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 68-9, paragraph (1) of the Act on Special Measures Concerning Taxation
is deemed to beis deemed to be, and the phrase "the Corporation Tax Act" in of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with " and "
, , and of the Former Act on Special Measures Concerning Taxation Kept in Force
through through and of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 68-9, paragraph (1) of the Act on Special Measures Concerning Taxation
is deemed to beis deemed to be, and the phrase "the Corporation Tax Act" in of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with " and "
, , and of the Former Act on Special Measures Concerning Taxation Kept in Force
and and , and of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 68-9, paragraph (1) of the Act on Special Measures Concerning Taxation
is deemed to beis deemed to be, and the phrase "the Corporation Tax Act" in of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with ""
, , and of the Former Act on Special Measures Concerning Taxation Kept in Force
and and , and of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 68-9, paragraph (1) of the Act on Special Measures Concerning Taxation
is deemed to beis deemed to be, and the phrase "the Corporation Tax Act" in of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with ""
, , and of the Former Act on Special Measures Concerning Taxation Kept in Force
and and , and of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 68-9, paragraph (1) of the Act on Special Measures Concerning Taxation
is deemed to beis deemed to be, and the phrase "the Corporation Tax Act" in of the Former Act on Special Measures Concerning Taxation Kept in Force is deemed to be replaced with ""

第一項の規定の適用がある場合におけるの規定による改正後の東日本大震災のからまでの規定の適用については、次の表の上欄に掲げるこれら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。

、租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第三十三条第一項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下「旧効力措置法」という。）、及び
までまで並びに
とすると、中「法人税法」とあるのは「及び並びに法人税法」とする
、、及び
までまで並びに
とすると、中「法人税法」とあるのは「東日本大震災の及び並びに法人税法」とする
、、及び
までまで並びに
とすると、中「法人税法」とあるのは「東日本大震災の及び並びに法人税法」とする
、、及び
及び及び並びに
とすると、中「法人税法」とあるのは「東日本大震災の並びに法人税法」とする
、、及び
及び及び並びに
とすると、中「法人税法」とあるのは「東日本大震災の並びに法人税法」とする
、、及び
及び及び並びに
とすると、中「法人税法」とあるのは「東日本大震災の並びに法人税法」とする

Supplementary Provisions, Article 34Transitional Measures Concerning Special Provisions on the Special Deduction Amount to Be Deducted from the Amount of Corporation Tax of a Consolidated Corporation

第三十四条（連結法人の法人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 68-15-7 of the Act on Special Measures Concerning Taxation as amended by (referred to as the "2014 New Act on Special Measures Concerning Taxation" in the following paragraph) in the case where the provisions of paragraph (1) of the preceding Article apply, the terms listed in the middle column of the following table in the provisions of listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table.

the provisions listed in the following itemsthe provisions listed in the following items (including the provisions of or before the amendment by , which remains in force pursuant to the provisions of Article 33, paragraph (1) of the Supplementary Provisions of the Amending Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in ); the same applies hereinafter in )
the amount specified in each of those itemsthe amount specified in each of those items (for the provisions of or of the Former Act on Special Measures Concerning Taxation Kept in Force, the total of the amounts obtained by deducting, from the maximum tax credit prescribed in , the amount that cannot be fully deducted even by the deduction under , or the total of the amounts obtained by deducting, from the carried-over excess of the tax credit limit prescribed in , the amount that cannot be fully deducted even by the deduction under , respectively; except in and , the same applies hereinafter in )
and and , and , and of the Former Act on Special Measures Concerning Taxation Kept in Force
or or , or of the Former Act on Special Measures Concerning Taxation Kept in Force
or , or of the Former Act on Special Measures Concerning Taxation Kept in Force
each item of each item of as replaced pursuant to the provisions of Article 23, paragraph (1) of the Supplementary Provisions of the Amending Act

前条第一項の規定の適用がある場合におけるの規定による改正後の租税特別措置法（次項において「平成二十六年新租税特別措置法」という。）の規定の適用については、次の表の上欄に掲げる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。

次の各号に掲げる規定次の各号に掲げる規定（租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号。以下この条において「改正法」という。）附則第三十三条第一項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下において「旧効力措置法」という。）又はの規定を含む。以下において同じ。）
当該各号に定める金額を当該各号に定める金額（又はの規定にあつては、それぞれに規定する税額控除限度額のうち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の合計額又はに規定する繰越税額控除限度超過額のうち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の合計額とする。及びを除き、以下において同じ。）を
及び及び並びに、及び
又は若しくは又は
若しくは、若しくは
各号改正法附則第二十三条第一項の規定により読み替えられた各号

With regard to the application of the provisions of of the 2014 New Act on Special Measures Concerning Taxation in the case where the provisions of paragraph (1) of the preceding Article apply and the provisions of as amended by (hereinafter referred to as the "2014 New Earthquake Special Provisions Act" in this paragraph) also apply, notwithstanding the provisions of the preceding paragraph and of the 2014 New Earthquake Special Provisions Act, the terms listed in the middle column of the following table in the provisions of of the 2014 New Act on Special Measures Concerning Taxation listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table.

the provisions listed in the following itemsthe provisions listed in the following items (including the provisions of or before the amendment by , which remains in force pursuant to the provisions of Article 33, paragraph (1) of the Supplementary Provisions of the Amending Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in ), the provisions of or (hereinafter referred to as the "Earthquake Special Provisions Act" in ), the provisions of or , the provisions of or , the provisions of , the provisions of and the provisions of ; the same applies hereinafter in )
the amount specified in each of those itemsthe amount specified in each of those items (for the provisions of or of the Former Act on Special Measures Concerning Taxation Kept in Force, the total of the amounts obtained by deducting, from the maximum tax credit prescribed in , the amount that cannot be fully deducted even by the deduction under , or the total of the amounts obtained by deducting, from the carried-over excess of the tax credit limit prescribed in , the amount that cannot be fully deducted even by the deduction under , respectively; for the provisions of or , the total of the amounts obtained by deducting, from the maximum tax credit prescribed in , the amount that cannot be fully deducted even by the deduction under , or the total of the amounts obtained by deducting, from the carried-over excess of the tax credit limit prescribed in , the amount that cannot be fully deducted even by the deduction under , respectively; for the provisions of or , the total of the amounts obtained by deducting, from the maximum tax credit prescribed in , the amount that cannot be fully deducted even by the deduction under , or the total of the amounts obtained by deducting, from the carried-over excess of the tax credit limit prescribed in , the amount that cannot be fully deducted even by the deduction under , respectively; for the provisions of or , the total of the amounts obtained by deducting, from the maximum tax credit prescribed in , the amount that cannot be fully deducted even by the deduction under , or the total of the amounts obtained by deducting, from the carried-over excess of the tax credit limit prescribed in , the amount that cannot be fully deducted even by the deduction under , respectively; for the provisions of , the amount obtained by deducting, from the maximum tax credit prescribed in , the amount that cannot be fully deducted even by the deduction under ; for the provisions of , the amount obtained by deducting, from the maximum tax credit prescribed in , the amount that cannot be fully deducted even by the deduction under ; and for the provisions of , the amount obtained by deducting, from the maximum tax credit prescribed in , the amount that cannot be fully deducted even by the deduction under ; except in and , the same applies hereinafter in )
and and , , and of the Former Act on Special Measures Concerning Taxation Kept in Force, and and , and , and , and
or or , of the Former Act on Special Measures Concerning Taxation Kept in Force, or , or
"又は" (or) "若しくは" (or, joining a smaller group of alternatives)
or , or of the Former Act on Special Measures Concerning Taxation Kept in Force
falls underfalls under, or that would fall under the carried-over excess of the tax credit limit prescribed in , or if those provisions were applied,
each item of each item of as replaced pursuant to the provisions of Article 23, paragraph (2) of the Supplementary Provisions of the Amending Act

前条第一項の規定の適用がある場合で、かつ、の規定による改正後の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下この項において「平成二十六年新震災特例法」という。）の規定の適用がある場合におけるの規定の適用については、前項及びの規定にかかわらず、次の表の上欄に掲げる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。

次の各号に掲げる規定次の各号に掲げる規定（租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号。以下この条において「改正法」という。）附則第三十三条第一項の規定によりなおその効力を有するものとされるの規定による改正前の租税特別措置法（以下において「旧効力措置法」という。）又はの規定、東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下において「震災特例法」という。）又はの規定、又はの規定、又はの規定、の規定、の規定及びの規定を含む。以下において同じ。）
当該各号に定める金額を当該各号に定める金額（又はの規定にあつてはそれぞれに規定する税額控除限度額のうち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の合計額又はに規定する繰越税額控除限度超過額のうち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の合計額とし、又はの規定にあつてはそれぞれに規定する税額控除限度額のうち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の合計額又はに規定する繰越税額控除限度超過額のうち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の合計額とし、又はの規定にあつてはそれぞれに規定する税額控除限度額のうち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の合計額又はに規定する繰越税額控除限度超過額のうち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の合計額とし、又はの規定にあつてはそれぞれに規定する税額控除限度額のうち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の合計額又はに規定する繰越税額控除限度超過額のうち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の合計額とし、の規定にあつてはに規定する税額控除限度額のうち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し、の規定にあつてはに規定する税額控除限度額のうち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し、の規定にあつてはに規定する税額控除限度額のうち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。及びを除き、以下において同じ。）を
及び及び、、及び並びに及び、及び、及び並びに
又は若しくは、又は、若しくは
又は若しくは
若しくは、若しくは
該当するものに該当するもの又は、若しくはの規定を適用したならばこれらの規定に規定する繰越税額控除限度超過額に該当するものに
各号改正法附則第二十三条第二項の規定により読み替えられた各号

Supplementary Provisions, Article 35Transitional Measures Concerning Depreciation of Consolidated Corporations

第三十五条（連結法人の減価償却に関する経過措置）

The provisions of Article 68-16, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning of the table in ) apply to depreciable assets listed in the middle column of that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. of (meaning 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 depreciable assets listed in the middle column of of the table in of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. of before the Effective Date.

（の表のに係る部分に限る。）の規定は、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。）をするの中欄に掲げる減価償却資産について適用し、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が施行日前に取得等をしたの表のの中欄に掲げる減価償却資産については、なお従前の例による。

The provisions of Article 68-27, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning and of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to industrial machinery, etc. prescribed in Article 68-27, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. of on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. of before the Effective Date.

（の表の及びに係る部分に限る。）の規定は、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が施行日以後に取得等をするに規定する工業用機械等について適用し、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が施行日前に取得等をしたに規定する工業用機械等については、なお従前の例による。

Of the districts listed in the first column of of the table in of the Former Act on Special Measures Concerning Taxation, an area that is deemed to be a designated international logistics hub industrial cluster area (meaning an international logistics hub industrial cluster area designated pursuant to the provisions of of the New Act on Special Measures for the Promotion and Development of Okinawa) pursuant to the provisions of is deemed to be a district listed in the first column of of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of Article 68-27 of the New Act on Special Measures Concerning Taxation (limited to the part concerning ) apply.

の表のの第一欄に掲げる地区のうちの規定により指定国際物流拠点産業集積地域（の規定により指定された国際物流拠点産業集積地域をいう。）とみなされる地域は、の表のの第一欄に掲げる地区とみなして、（に係る部分に限る。）の規定を適用する。

With regard to machinery and equipment, and buildings and their associated facilities, prescribed in of the Former Act on Special Measures Concerning Taxation, held by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that is a designated small and medium sized enterprise prescribed in which received before the Effective Date the approval referred to in for a business foundation strengthening plan prescribed in , the provisions of remain in force. In this case, the phrase "the Act on Special Measures for the Promotion and Development of Okinawa" in is deemed to be replaced with "the Act on Special Measures for the Promotion and Development of Okinawa before the amendment by the ".

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で、に規定する経営基盤強化計画につきの承認を施行日前に受けたに規定する指定中小企業者であるものの有するに規定する機械及び装置並びに建物及びその附属設備については、の規定は、なおその効力を有する。この場合において、中「沖縄振興特別措置法」とあるのは、「による改正前の沖縄振興特別措置法」とする。

The provisions of Article 68-65, paragraph (4), Article 68-70, paragraph (5) (including the cases where it is applied mutatis mutandis pursuant to , Article 68-71, paragraph (15) and Article 68-72, paragraph (10) of the New Act on Special Measures Concerning Taxation), Article 68-78, paragraph (7) (including the cases where it is applied mutatis mutandis pursuant to , Article 68-79, paragraph (17), Article 68-84, paragraphs (3) and (5) and Article 68-85, paragraph (16) of the New Act on Special Measures Concerning Taxation) and Article 68-102, paragraph (13) of the New Act on Special Measures Concerning Taxation, and of the New Earthquake Special Provisions Act (including the cases where it is applied mutatis mutandis pursuant to and of the New Earthquake Special Provisions Act) do not apply to machinery and equipment, and buildings and their associated facilities, prescribed in of the Former Act on Special Measures Concerning Taxation, which remains in force pursuant to the provisions of the preceding paragraph.

前項の規定によりなおその効力を有するものとされるに規定する機械及び装置並びに建物及びその附属設備については、、（並びに及びにおいて準用する場合を含む。）、（並びに、及び並びににおいて準用する場合を含む。）及び並びに（及びにおいて準用する場合を含む。）の規定は、適用しない。

The provisions of Article 68-35 of the New Act on Special Measures Concerning Taxation (limited to the part concerning ) apply to specified redevelopment buildings, etc. prescribed in that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly builds on or after the Effective Date.

（に係る部分に限る。）の規定は、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が施行日以後に取得又は新築をするに規定する特定再開発建築物等について適用する。

Supplementary Provisions, Article 36Transitional Measures Concerning Reserves of Consolidated Corporations

第三十六条（連結法人の準備金に関する経過措置）

The provisions of Article 68-57 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a designated company prescribed in ending on or after July 1, 2012.

の規定は、に規定する指定会社の平成二十四年七月一日以後に終了する連結事業年度分の法人税について適用する。

The provisions then in force continue to govern the calculation of the amount of consolidated income for a consolidated business year beginning before the first day of the consolidated business year that includes the date specified in Article 1, item (xiii) of the Supplementary Provisions, of Japan Post Holdings Co., Ltd., a consolidated parent corporation that has set aside the reserve for social and regional contribution referred to in of the Former Act on Special Measures Concerning Taxation.

の社会・地域貢献準備金を積み立てている連結親法人である日本郵政株式会社の附則第一条第十三号に定める日を含む連結事業年度開始の日前に開始した連結事業年度の連結所得の金額の計算については、なお従前の例による。

The amount of the reserve for social and regional contribution prescribed in of the Former Act on Special Measures Concerning Taxation that Japan Post Holdings Co., Ltd., a consolidated parent corporation, holds on the first day of the consolidated business year that includes the date specified in Article 1, item (xiii) of the Supplementary Provisions is included in gross profit in calculating the amount of consolidated income for that consolidated business year.

連結親法人である日本郵政株式会社が附則第一条第十三号に定める日を含む連結事業年度開始の日において有するに規定する社会・地域貢献準備金の金額は、当該連結事業年度の連結所得の金額の計算上、益金の額に算入する。

Supplementary Provisions, Article 37Transitional Measures Concerning the Special Deduction of Consolidated Income of Certified Corporations in Okinawa

第三十七条（沖縄の認定法人の連結所得の特別控除に関する経過措置）

The provisions of Article 68-63 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years ending on or after the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that falls under a consolidated corporation listed in the left-hand column of any item of the table in (hereinafter referred to as the "new table" in this Article), and the provisions then in force continue to govern corporation tax for consolidated business years that ended before the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that falls under a consolidated corporation listed in the left-hand column of any item of the table in of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as the "former table" in this Article).

の規定は、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で、の表（以下この条において「新表」という。）の各号の上欄に掲げる連結法人に該当するものの施行日以後に終了する連結事業年度分の法人税について適用し、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で、の表（以下この条において「旧表」という。）の各号の上欄に掲げる連結法人に該当するものの施行日前に終了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。

With regard to the application of the provisions of Article 68-63 of the New Act on Special Measures Concerning Taxation (including the cases where they are deemed to apply pursuant to the provisions of the following paragraph, paragraph (5) and paragraph (6)) in a consolidated business year ending on or after the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that was incorporated before the Effective Date, the phrase "the date of the designation prescribed in the left-hand column of each of those items" in is deemed to be replaced with "the date of the designation, etc. (meaning, for a consolidated corporation listed in the left-hand column of of that table, the consent under the provisions of before the amendment by the ; for a consolidated corporation listed in the left-hand column of of that table, the designation under the provisions of ; and for a consolidated corporation listed in the left-hand column of of that table, the designation prescribed in that column)".

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で、施行日前に設立されたものの施行日以後に終了する連結事業年度における（次項、第五項及び第六項の規定によりみなして適用する場合を含む。）の規定の適用については、中「当該各号の上欄に規定する指定の日」とあるのは、「指定等（同表のによる改正前のの規定による同意をいい、同表のの上欄に掲げる連結法人にあつてはの規定による指定をいい、同表のの上欄に掲げる連結法人にあつては同欄に規定する指定をいう。）の日」とする。

A consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that received before the Effective Date the certification prescribed in the left-hand column of or of the former table (excluding one that received on or after the Effective Date the certification prescribed in the left-hand column of or of the new table, and, for a consolidated corporation listed in the left-hand column of of the former table, limited to one that is deemed to have received the certification referred to in of the New Act on Special Measures for the Promotion and Development of Okinawa pursuant to the provisions of ) is deemed to be a consolidated corporation listed in the left-hand column of or of the new table, respectively, in a consolidated business year of that consolidated parent corporation or its consolidated subsidiary corporation ending on or after the Effective Date (for a consolidated corporation listed in the left-hand column of of the former table, limited to a consolidated business year ending during the period in which it is deemed to have received the certification referred to in of the New Act on Special Measures for the Promotion and Development of Okinawa pursuant to the provisions of ). In this case, the phrase "pertaining to the business (including a business specified by Cabinet Order as a business related to that business that is conducted in an area outside that district)" in Article 68-63, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "pertaining to the business", and the phrase "40 percent" is deemed to be replaced with "35 percent".

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で、施行日前に旧表の又はの上欄に規定する認定を受けたもの（施行日以後に新表の又はの上欄に規定する認定を受けたものを除くものとし、旧表のの上欄に掲げる連結法人にあっては、の規定によりの認定を受けたものとみなされるものに限る。）は、これらの連結親法人又はその連結子法人の施行日以後に終了する連結事業年度（旧表のの上欄に掲げる連結法人にあっては、の規定によりの認定を受けたものとみなされる間に終了する連結事業年度に限る。）において、それぞれ新表の又はの上欄に掲げる連結法人とみなす。この場合において、中「事業（当該地区以外の地域において行われる当該事業に関連する事業として政令で定める事業を含む。）に係る」とあるのは「事業に係る」と、「百分の四十」とあるのは「百分の三十五」とする。

With regard to the application of the provisions of Article 68-63 of the New Act on Special Measures Concerning Taxation in a consolidated business year ending on or after the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that received before the Effective Date the certification prescribed in the left-hand column of of the former table (excluding one that received on or after the Effective Date the certification prescribed in the left-hand column of of the new table), the phrase "pertaining to the business (including a business specified by Cabinet Order as a business related to that business that is conducted in an area outside that district)" in is deemed to be replaced with "pertaining to the business", and the phrase "40 percent" is deemed to be replaced with "35 percent".

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で、施行日前に旧表のの上欄に規定する認定を受けたもの（施行日以後に新表のの上欄に規定する認定を受けたものを除く。）の施行日以後に終了する連結事業年度におけるの規定の適用については、中「事業（当該地区以外の地域において行われる当該事業に関連する事業として政令で定める事業を含む。）に係る」とあるのは「事業に係る」と、「百分の四十」とあるのは「百分の三十五」とする。

During the period from the Effective Date to the day on which six months have elapsed from the Effective Date (or, if a designation under the provisions of of the New Act on Special Measures for the Promotion and Development of Okinawa has been made by that day, the day before the day on which that designation was made), a district listed in the middle column of of the former table is deemed to be a district listed in the middle column of of the new table, and the provisions of Article 68-63 of the New Act on Special Measures Concerning Taxation (limited to the part concerning ) and paragraph (3) apply.

旧表のの中欄に掲げる地区は、施行日から施行日以後六月を経過する日（その日までに、の規定による指定があった場合には、その指定があった日の前日）までの間は、新表のの中欄に掲げる地区とみなして、（に係る部分に限る。）及び第三項の規定を適用する。

Of the districts listed in the middle column of of the former table, an area that is deemed to be a designated international logistics hub industrial cluster area (meaning an international logistics hub industrial cluster area designated pursuant to the provisions of of the New Act on Special Measures for the Promotion and Development of Okinawa) pursuant to the provisions of is deemed to be a district listed in the middle column of of the new table that has received, on the Effective Date, the designation prescribed in the left-hand column of , and the provisions of Article 68-63 of the New Act on Special Measures Concerning Taxation (limited to the part concerning ) and paragraph (3) apply.

旧表のの中欄に掲げる地区のうちの規定により指定国際物流拠点産業集積地域（の規定により指定された国際物流拠点産業集積地域をいう。）とみなされる地域は、施行日において新表のの上欄に規定する指定を受けたの中欄に掲げる地区とみなして、（に係る部分に限る。）及び第三項の規定を適用する。

Supplementary Provisions, Article 38Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets of Consolidated Corporations

第三十八条（連結法人の資産の譲渡等の場合の課税の特例に関する経過措置）

The provisions of Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after January 1, 2012, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carried out before that date.

（に係る部分に限る。）の規定は、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が平成二十四年一月一日以後に行うに規定する土地等の譲渡に係る法人税について適用し、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が同日前に行った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 of Articles 68-78 through 68-80 of the New Act on Special Measures Concerning Taxation (limited to the part concerning the right-hand column of of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to assets listed in the right-hand column of , in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transfers assets listed in the left-hand column of on or after January 1, 2012 and acquires the assets listed in the right-hand column of on or after that date, and to the special account or special account during the year referred to in Article 68-79, paragraph (1) or (3) of the New Act on Special Measures Concerning Taxation pertaining to those assets, and the provisions then in force continue to govern assets listed in the right-hand column of of the table in of the Former Act on Special Measures Concerning Taxation that were acquired before that date or are acquired on or after that date in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transferred assets listed in the left-hand column of before that date, and the special account or special account during the year referred to in or of the Former Act on Special Measures Concerning Taxation pertaining to those assets, as well as assets listed in the right-hand column of that were acquired before that date in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transfers assets listed in the left-hand column of on or after that date.

（の表のの下欄に係る部分に限る。）の規定は、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が平成二十四年一月一日以後にの上欄に掲げる資産の譲渡をして、同日以後にの下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係る又はの特別勘定又は期中特別勘定について適用し、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が同日前にの表のの上欄に掲げる資産の譲渡をした場合における同日前に取得をしたの下欄に掲げる資産又は同日以後に取得をする同欄に掲げる資産及びこれらの資産に係る又はの特別勘定又は期中特別勘定並びに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が同日以後にの上欄に掲げる資産の譲渡をする場合における同日前に取得をしたの下欄に掲げる資産については、なお従前の例による。

Supplementary Provisions, Article 39Transitional Measures Concerning Special Provisions on Taxation of Interest on Liabilities Payable to a Consolidated Corporation's Foreign Controlling Shareholders

第三十九条（連結法人の国外支配株主等に係る負債の利子等の課税の特例に関する経過措置）

The provisions of Article 68-89, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to corporation tax for a consolidated business year for which the consolidated parent corporation business year (meaning the consolidated parent corporation business year prescribed in ; the same applies in the following Article) of a consolidated corporation begins on or after April 1, 2013.

の規定は、連結法人の連結親法人事業年度（に規定する連結親法人事業年度をいう。次条において同じ。）が平成二十五年四月一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する。

Supplementary Provisions, Article 40Transitional Measures Concerning Special Provisions on Taxation of Net Interest Payments, etc. of Consolidated Corporations Pertaining to Related Persons, etc.

第四十条（連結法人の関連者等に係る純支払利子等の課税の特例に関する経過措置）

The provisions of Article 68-89-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for a consolidated business year for which the consolidated parent corporation business year of a consolidated corporation begins on or after April 1, 2013.

の規定は、連結法人の連結親法人事業年度が平成二十五年四月一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する。

The provisions of Article 68-89-3, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the part concerning and ) apply in the case where the provisions of or are applied in each consolidated business year on or after the consolidated business year of the consolidated corporation referred to in that includes the date of the qualified merger prescribed in or of the merger prescribed in , if that date is on or after April 1, 2013 (limited to each consolidated business year for which the consolidated parent corporation business year begins on or after April 1 of that year), or in each consolidated business year on or after the consolidated business year of the consolidated corporation referred to in that includes the day following the date of determination of the residual assets prescribed in or , if that date of determination is on or after April 1 of that year (limited to each consolidated business year for which the consolidated parent corporation business year begins on or after April 1 of that year).

（及びに係る部分に限る。）の規定は、に規定する適格合併若しくはに規定する合併の日が平成二十五年四月一日以後の日である場合の当該適格合併若しくは当該合併の日を含むの連結法人の連結事業年度以後の各連結事業年度（連結親法人事業年度が同年四月一日以後に開始する各連結事業年度に限る。）又は若しくはに規定する残余財産の確定の日が同年四月一日以後の日である場合の当該残余財産の確定の日の翌日を含むの連結法人の連結事業年度以後の各連結事業年度（連結親法人事業年度が同年四月一日以後に開始する各連結事業年度に限る。）において又はの規定を適用する場合について適用する。

Supplementary Provisions, Article 41Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax

第四十一条（相続税及び贈与税の特例に関する経過措置）

The provisions of Article 69-5, Article 70-6-4 or Article 70-8-2 of the New Act on Special Measures Concerning Taxation apply to inheritance tax pertaining to forest (meaning standing trees, or land or rights existing on land; the same applies hereinafter in this Article) acquired on or after the Effective Date through inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter).

、又はの規定は、施行日以後に相続又は遺贈（贈与をした者の死亡により効力を生ずる贈与を含む。以下同じ。）により取得をする山林（立木又は土地若しくは土地の上に存する権利をいう。以下この条において同じ。）に係る相続税について適用する。

With regard to inheritance tax pertaining to forest existing within the area for which a forest operation plan referred to in of the Former Forest Act has been established, which received before the enforcement of this Act the certification referred to in before the amendment by the (hereinafter referred to as the "Former Forest Act" in this paragraph and the following paragraph) (including the cases where it is applied mutatis mutandis pursuant to of the Former Forest Act with the replacement of terms), the provisions of or of the Former Act on Special Measures Concerning Taxation remain in force during the period of that forest operation plan (meaning the period of five years constituting one term prescribed in of the Former Forest Act pertaining to that certification; the same applies in the following paragraph).

による改正前の森林法（昭和二十六年法律第二百四十九号。以下この項及び次項において「旧森林法」という。）（において読み替えて準用する場合を含む。）の認定を受けたの森林施業計画が定められている区域内に存する山林に係る相続税については、又はの規定は、当該森林施業計画の期間（当該認定に係るに規定する五年を一期とする期間をいう。次項において同じ。）中は、なおその効力を有する。

In the case referred to in the preceding paragraph (limited to the part concerning of the Former Act on Special Measures Concerning Taxation) (limited to the case where a certified forest owner, etc. prescribed in of the Former Forest Act pertaining to the forest operation plan referred to in that paragraph has died and the period of that forest operation plan expires by the due date for filing the inheritance tax return prescribed in pertaining to the inheritance that commenced upon that death (hereinafter referred to as the "return due date" in this paragraph and the following paragraph)), if an individual who acquired the forest referred to in the preceding paragraph from that certified forest owner, etc. through inheritance or bequest has, by that return due date, received the certification of the mayor of the municipality, etc. prescribed in Article 69-5, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation for a forest management plan prescribed in pertaining to that forest (limited to one whose period is continuous with that of that forest operation plan), the provisions of of the Former Act on Special Measures Concerning Taxation remain in force with regard to inheritance tax pertaining to the forest so acquired.

前項（に係る部分に限る。）の場合（同項の森林施業計画に係るに規定する認定森林所有者等が死亡した場合において、当該死亡により開始した相続に係るに規定する相続税の申告書の提出期限（以下この項及び次項において「申告期限」という。）までに当該森林施業計画の期間が満了するときに限る。）において、当該認定森林所有者等から相続又は遺贈により前項の山林の取得をした個人が、当該申告期限までに当該山林に係るに規定する森林経営計画（当該森林施業計画と期間が連続するものに限る。）についてに規定する市町村長等の認定を受けたときは、当該取得をした山林に係る相続税については、の規定は、なおその効力を有する。

The provisions of Article 69-5 of the New Act on Special Measures Concerning Taxation apply mutatis mutandis to the case where a specified planned forest heir, etc. (meaning a specified planned forest heir, etc. referred to in of the Former Act on Special Measures Concerning Taxation who acquired the specified donated forest subject to a forest operation plan referred to in by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter) from a specified donor prescribed in who is the decedent, and who submitted the documents referred to in to the district director having jurisdiction over the place for tax payment within the period referred to in ) has, with regard to that specified donated forest subject to a forest operation plan, continuously carried out forest operations, from the expiration of the period of the forest operation plan referred to in paragraph (2) until the return due date pertaining to the inheritance that commences upon the death of that specified donor, based on a forest management plan prescribed in Article 69-5, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation that has received the certification of the mayor of the municipality, etc. prescribed in .

の規定は、特定計画山林相続人等（被相続人であるに規定する特定贈与者からの贈与（贈与をした者の死亡により効力を生ずる贈与を除く。以下同じ。）によりの特定受贈森林施業計画対象山林の取得をしたの特定計画山林相続人等であって、の期間内に、の書類を納税地の所轄税務署長に提出した者をいう。）が、当該特定受贈森林施業計画対象山林について、第二項の森林施業計画の期間満了後当該特定贈与者の死亡により開始する相続に係る申告期限まで引き続いてに規定する市町村長等の認定を受けたの森林経営計画に基づき施業を行っている場合について準用する。

The provisions of Article 70-2 of the New Act on Special Measures Concerning Taxation apply to gift tax pertaining to funds for housing acquisition, etc. prescribed in that a specified donee prescribed in acquires by gift on or after January 1, 2012, and the provisions then in force continue to govern gift tax pertaining to funds for housing acquisition, etc. prescribed in of the Former Act on Special Measures Concerning Taxation that a specified donee prescribed in (referred to as a "specified donee" in the following paragraph) acquired by gift before that date.

の規定は、に規定する特定受贈者が平成二十四年一月一日以後に贈与により取得をするに規定する住宅取得等資金に係る贈与税について適用し、に規定する特定受贈者（次項において「特定受贈者」という。）が同日前に贈与により取得をしたに規定する住宅取得等資金に係る贈与税については、なお従前の例による。

The provisions of Article 70-2 of the New Act on Special Measures Concerning Taxation do not apply to funds for housing acquisition, etc. prescribed in that a specified donee who has received the application of the provisions of before the amendment by or of of the Former Act on Special Measures Concerning Taxation acquires by gift on or after January 1, 2012.

の規定による改正前の又はの規定の適用を受けた特定受贈者が平成二十四年一月一日以後に贈与により取得をするに規定する住宅取得等資金については、の規定は、適用しない。

Supplementary Provisions, Article 42Transitional Measures Concerning Special Provisions on Registration and License Tax

第四十二条（登録免許税の特例に関する経過措置）

The provisions of Article 74, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax pertaining to the registration of transfer of ownership of specified certified long-life quality housing prescribed in acquired on or after the Effective Date, and the provisions then in force continue to govern registration and license tax pertaining to the registration of transfer of ownership of specified certified long-life quality housing prescribed in of the Former Act on Special Measures Concerning Taxation acquired before the Effective Date.

の規定は、施行日以後に取得をするに規定する特定認定長期優良住宅の所有権の移転の登記に係る登録免許税について適用し、施行日前に取得をしたに規定する特定認定長期優良住宅の所有権の移転の登記に係る登録免許税については、なお従前の例による。

The provisions of Article 80, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax pertaining to the registration of the matters listed in in the case where the certification prescribed in is given on or after the Effective Date, and the provisions then in force continue to govern registration and license tax pertaining to the registration of the matters listed in of the Former Act on Special Measures Concerning Taxation in the case where the certification prescribed in was given before the Effective Date.

の規定は、施行日以後にに規定する認定がされる場合におけるに掲げる事項についての登記に係る登録免許税について適用し、施行日前にに規定する認定がされた場合におけるに掲げる事項についての登記に係る登録免許税については、なお従前の例による。

The provisions of Article 80, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax pertaining to the registration of an increase in the amount of stated capital specified in or of the incorporation of a stock company specified in in the case where the decision prescribed in is made on or after the Effective Date, and the provisions then in force continue to govern registration and license tax pertaining to the registration of an increase in the amount of stated capital prescribed in of the Former Act on Special Measures Concerning Taxation in the case where the decision prescribed in was made before the Effective Date.

の規定は、施行日以後にに規定する決定がされる場合におけるに定める資本金の額の増加又はに定める株式会社の設立の登記に係る登録免許税について適用し、施行日前にに規定する決定がされた場合におけるに規定する資本金の額の増加の登記に係る登録免許税については、なお従前の例による。

The provisions of Article 80-2, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax pertaining to the registration of the matters listed in in the case where a certified business foundation strengthening plan prescribed in , a management strengthening plan prescribed in or a management strengthening plan after the change prescribed in is submitted on or after the Effective Date, and the provisions then in force continue to govern registration and license tax pertaining to the registration of the matters listed in of the Former Act on Special Measures Concerning Taxation in the case where a certified business foundation strengthening plan prescribed in , a management strengthening plan prescribed in or a management strengthening plan after the change prescribed in was submitted before the Effective Date.

又はの規定は、に規定する認定経営基盤強化計画又はに規定する経営強化計画若しくはに規定する変更後の経営強化計画が施行日以後に提出される場合におけるに掲げる事項についての登記に係る登録免許税について適用し、に規定する認定経営基盤強化計画又はに規定する経営強化計画若しくはに規定する変更後の経営強化計画が施行日前に提出された場合におけるに掲げる事項についての登記に係る登録免許税については、なお従前の例による。

The provisions of Article 81, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax pertaining to the registration of the matters listed in the items of in the case where a stock company acquires rights concerning real property through an incorporation-type company split or absorption-type company split on or after the Effective Date, and the provisions then in force continue to govern registration and license tax pertaining to the registration of the matters listed in the items of of the Former Act on Special Measures Concerning Taxation in the case where a stock company acquired rights concerning real property through an incorporation-type company split or absorption-type company split before the Effective Date.

の規定は、株式会社が、施行日以後に新設分割又は吸収分割により不動産に関する権利を取得する場合における各号に掲げる事項についての登記に係る登録免許税について適用し、施行日前に新設分割又は吸収分割により不動産に関する権利を取得した場合における各号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。

The provisions of Article 81, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax pertaining to the provisional registrations listed in the items of in the case where a stock company carries out an incorporation-type company split or absorption-type company split on or after the Effective Date, and the provisions then in force continue to govern registration and license tax pertaining to the provisional registrations listed in the items of of the Former Act on Special Measures Concerning Taxation in the case where a stock company carried out an incorporation-type company split or absorption-type company split before the Effective Date.

の規定は、株式会社が、施行日以後に新設分割又は吸収分割を行う場合における各号に掲げる仮登記に係る登録免許税について適用し、施行日前に新設分割又は吸収分割を行った場合における各号に掲げる仮登記に係る登録免許税については、なお従前の例による。

The provisions of Article 81, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to registration and license tax pertaining to the registrations listed in the items of in the case where a stock company carries out an incorporation-type company split or absorption-type company split on or after the Effective Date, and the provisions then in force continue to govern registration and license tax pertaining to the registrations listed in the items of of the Former Act on Special Measures Concerning Taxation in the case where a stock company carried out an incorporation-type company split or absorption-type company split before the Effective Date.

の規定は、株式会社が、施行日以後に新設分割又は吸収分割を行う場合における各号に掲げる登記に係る登録免許税について適用し、施行日前に新設分割又は吸収分割を行った場合における各号に掲げる登記に係る登録免許税については、なお従前の例による。

In the case where a stock company carried out an incorporation-type company split or absorption-type company split before the Effective Date, the provisions then in force continue to govern registration and license tax pertaining to the registration of the matters listed in , or or (including the cases where they are applied mutatis mutandis pursuant to ), of the Former Act on Special Measures Concerning Taxation that pertains to a certification prescribed in of the Former Act on Special Measures Concerning Taxation, as applied with the replacement of terms pursuant to the provisions of of the Former Act on Special Measures Concerning Taxation, that was given before the Effective Date, or to a certified business foundation strengthening plan prescribed in of the Former Act on Special Measures Concerning Taxation, a management strengthening plan prescribed in or a management strengthening plan after the change prescribed in that was submitted before the Effective Date.

株式会社が施行日前に新設分割又は吸収分割を行った場合において、の規定により読み替えて適用されるに規定する認定であって施行日前になされたもの又はに規定する認定経営基盤強化計画若しくはに規定する経営強化計画若しくはに規定する変更後の経営強化計画であって施行日前に提出されたものに係る又は若しくは（において準用する場合を含む。）に掲げる事項についての登記に係る登録免許税については、なお従前の例による。

The provisions of Article 83, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax pertaining to the registration of preservation of ownership of a building prescribed in in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in is received on or after the Effective Date, and the provisions then in force continue to govern registration and license tax pertaining to the registration of preservation of ownership of a building prescribed in of the Former Act on Special Measures Concerning Taxation in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in was received before the Effective Date.

の規定は、施行日以後にに規定する国土交通大臣の認定を受ける場合におけるに規定する建築物の所有権の保存の登記に係る登録免許税について適用し、施行日前にに規定する国土交通大臣の認定を受けた場合におけるに規定する建築物の所有権の保存の登記に係る登録免許税については、なお従前の例による。

Supplementary Provisions, Article 43Transitional Measures Concerning Special Provisions on the Tax Rates of Petroleum and Coal Tax

第四十三条（石油石炭税の税率の特例に関する経過措置）

Except as otherwise provided in these Supplementary Provisions, the provisions then in force continue to govern petroleum and coal tax that was imposed, or that should have been imposed, before October 1, 2012.

この附則に別段の定めがあるものを除き、平成二十四年十月一日前に課した、又は課すべきであった石油石炭税については、なお従前の例による。

The amount of petroleum and coal tax on crude oil (meaning crude oil prescribed in ; the same applies hereinafter in this Article), gaseous hydrocarbons (meaning gaseous hydrocarbons prescribed in ; the same applies hereinafter in this Article) or coal (meaning coal prescribed in ; the same applies hereinafter in this Article) shipped from an extraction site of crude oil, gaseous hydrocarbons or coal, or on crude oil or petroleum products (meaning petroleum products prescribed in ; the same applies hereinafter in this Article), gaseous hydrocarbons or coal taken out of a bonded area, during the period from October 1, 2012 to March 31, 2014 is, notwithstanding the provisions of and Article 90-3-2 of the New Act on Special Measures Concerning Taxation, the amount calculated by applying the tax rate specified in each of the following items for the category listed in :

平成二十四年十月一日から平成二十六年三月三十一日までの間に、原油（に規定する原油をいう。以下この条において同じ。）、ガス状炭化水素（に規定するガス状炭化水素をいう。以下この条において同じ。）若しくは石炭（に規定する石炭をいう。以下この条において同じ。）の採取場から移出される原油、ガス状炭化水素若しくは石炭又は保税地域から引き取られる原油若しくは石油製品（に規定する石油製品をいう。以下この条において同じ。）、ガス状炭化水素若しくは石炭に係る石油石炭税の税額は、及びの規定にかかわらず、次の各号に掲げる区分に応じ、当該各号に定める税率により計算した金額とする。

crude oil and petroleum products: 2,290 yen per kiloliter;

原油及び石油製品　一キロリットルにつき二千二百九十円

gaseous hydrocarbons: 1,340 yen per ton;

ガス状炭化水素　一トンにつき千三百四十円

coal: 920 yen per ton.

石炭　一トンにつき九百二十円

The amount of petroleum and coal tax on crude oil, gaseous hydrocarbons or coal shipped from an extraction site of crude oil, gaseous hydrocarbons or coal, or on crude oil or petroleum products, gaseous hydrocarbons or coal taken out of a bonded area, during the period from April 1, 2014 to March 31, 2016 is, notwithstanding the provisions of and Article 90-3-2 of the New Act on Special Measures Concerning Taxation, the amount calculated by applying the tax rate specified in each of the following items for the category listed in :

平成二十六年四月一日から平成二十八年三月三十一日までの間に、原油、ガス状炭化水素若しくは石炭の採取場から移出される原油、ガス状炭化水素若しくは石炭又は保税地域から引き取られる原油若しくは石油製品、ガス状炭化水素若しくは石炭に係る石油石炭税の税額は、及びの規定にかかわらず、次の各号に掲げる区分に応じ、当該各号に定める税率により計算した金額とする。

crude oil and petroleum products: 2,540 yen per kiloliter;

原油及び石油製品　一キロリットルにつき二千五百四十円

gaseous hydrocarbons: 1,600 yen per ton;

ガス状炭化水素　一トンにつき千六百円

coal: 1,140 yen per ton.

石炭　一トンにつき千百四十円

With regard to the amount of petroleum and coal tax on crude oil, gaseous hydrocarbons or coal shipped from its extraction site before October 1, 2012 that pertains to a notification or approval referred to in (including the cases where it is applied mutatis mutandis pursuant to ; the same applies hereinafter in this Article) (limited to those for which the day listed in any item of pertaining to that notification or approval arrives on or after October 1 of that year), in the case where the documents prescribed in were not submitted by the day listed in the relevant item of , the provisions of paragraph (2) apply.

平成二十四年十月一日前にその採取場から移出された原油、ガス状炭化水素又は石炭で、（において準用する場合を含む。以下この条において同じ。）の届出又は承認に係るもの（当該届出又は承認に係る各号に掲げる日が同月一日以後に到来するものに限る。）について、各号に掲げる日までにに規定する書類が提出されなかった場合における当該原油、ガス状炭化水素又は石炭に係る石油石炭税の税額については、第二項の規定を適用する。

With regard to the amount of petroleum and coal tax on crude oil, gaseous hydrocarbons or coal shipped from its extraction site before April 1, 2014 that pertains to a notification or approval referred to in (limited to those for which the day listed in any item of pertaining to that notification or approval arrives on or after April 1 of that year), in the case where the documents prescribed in were not submitted by the day listed in the relevant item of , the provisions of paragraph (3) apply.

平成二十六年四月一日前にその採取場から移出された原油、ガス状炭化水素又は石炭で、の届出又は承認に係るもの（当該届出又は承認に係る各号に掲げる日が同月一日以後に到来するものに限る。）について、各号に掲げる日までにに規定する書類が提出されなかった場合における当該原油、ガス状炭化水素又は石炭に係る石油石炭税の税額については、第三項の規定を適用する。

With regard to the amount of petroleum and coal tax on crude oil, gaseous hydrocarbons or coal shipped from its extraction site before April 1, 2016 that pertains to a notification or approval referred to in (limited to those for which the day listed in any item of pertaining to that notification or approval arrives on or after April 1 of that year), in the case where the documents prescribed in were not submitted by the day listed in the relevant item of , the provisions of Article 90-3-2 of the New Act on Special Measures Concerning Taxation apply.

平成二十八年四月一日前にその採取場から移出された原油、ガス状炭化水素又は石炭で、の届出又は承認に係るもの（当該届出又は承認に係る各号に掲げる日が同月一日以後に到来するものに限る。）について、各号に掲げる日までにに規定する書類が提出されなかった場合における当該原油、ガス状炭化水素又は石炭に係る石油石炭税の税額については、の規定を適用する。

With regard to the amount of petroleum and coal tax on crude oil or petroleum products, gaseous hydrocarbons or coal, in the case where crude oil, gaseous hydrocarbons or coal shipped from its extraction site, or crude oil or petroleum products, gaseous hydrocarbons or coal taken out of a bonded area, before October 1, 2012 with an exemption from petroleum and coal tax under the provisions of the Act or treaty listed in the left-hand column of the following table comes to fall under the provisions of the Act listed in the right-hand column of that table on or after that date, the provisions of paragraph (2) apply.

Provisions on exemptionProvisions on additional collection
and
, or as applied mutatis mutandis pursuant to
Article 90-4, paragraph (1) of the Act on Special Measures Concerning Taxation
Article 90-4-2, paragraph (1) of the Act on Special Measures Concerning Taxation
Article 90-4-3, paragraph (1) of the Act on Special Measures Concerning Taxation
(including the cases where it is applied mutatis mutandis pursuant to ) or (including the cases where these provisions are applied mutatis mutandis pursuant to )
(including the cases where it is applied mutatis mutandis pursuant to ) (including the cases where it is applied mutatis mutandis pursuant to )
Article VI of the Mutual Defense Assistance Agreement between Japan and the United States of America

次の表の上欄に掲げる法律又は条約の規定により石油石炭税の免除を受けて平成二十四年十月一日前にその採取場から移出された原油、ガス状炭化水素若しくは石炭又は保税地域から引き取られた原油若しくは石油製品、ガス状炭化水素若しくは石炭について、同日以後に同表の下欄に掲げる法律の規定に該当することとなった場合における当該原油若しくは石油製品、ガス状炭化水素又は石炭に係る石油石炭税の税額については、第二項の規定を適用する。

免除の規定追徴の規定
及び
において準用する、又は
に基づく施設及び区域並びに日本国（において準用する場合を含む。）に基づく施設及び区域並びに日本国における合衆国軍隊の又は（これらの規定を日本国における国際連合の軍隊のにおいて準用する場合を含む。）
に基づく施設及び区域並びに日本（日本国における国際連合の軍隊のにおいて準用する場合を含む。）に基づく施設及び区域並びに日本国における合衆国軍隊の（日本国における国際連合の軍隊のにおいて準用する場合を含む。）
日本国とアメリカ合衆国との間の相互防衛援助協定

With regard to the amount of petroleum and coal tax on crude oil or petroleum products, gaseous hydrocarbons or coal, in the case where crude oil, gaseous hydrocarbons or coal shipped from its extraction site, or crude oil or petroleum products, gaseous hydrocarbons or coal taken out of a bonded area, before April 1, 2014 with an exemption from petroleum and coal tax under the provisions of the Act or treaty listed in the left-hand column of the table in the preceding paragraph comes to fall under the provisions of the Act listed in the right-hand column of that table on or after that date, the provisions of paragraph (3) apply.

前項の表の上欄に掲げる法律又は条約の規定により石油石炭税の免除を受けて平成二十六年四月一日前にその採取場から移出された原油、ガス状炭化水素若しくは石炭又は保税地域から引き取られた原油若しくは石油製品、ガス状炭化水素若しくは石炭について、同日以後に同表の下欄に掲げる法律の規定に該当することとなった場合における当該原油若しくは石油製品、ガス状炭化水素又は石炭に係る石油石炭税の税額については、第三項の規定を適用する。

With regard to the amount of petroleum and coal tax on crude oil or petroleum products, gaseous hydrocarbons or coal, in the case where crude oil, gaseous hydrocarbons or coal shipped from its extraction site, or crude oil or petroleum products, gaseous hydrocarbons or coal taken out of a bonded area, before April 1, 2016 with an exemption from petroleum and coal tax under the provisions of the Act or treaty listed in the left-hand column of the table in paragraph (7) comes to fall under the provisions of the Act listed in the right-hand column of that table on or after that date, the provisions of Article 90-3-2 of the New Act on Special Measures Concerning Taxation apply.

第七項の表の上欄に掲げる法律又は条約の規定により石油石炭税の免除を受けて平成二十八年四月一日前にその採取場から移出された原油、ガス状炭化水素若しくは石炭又は保税地域から引き取られた原油若しくは石油製品、ガス状炭化水素若しくは石炭について、同日以後に同表の下欄に掲げる法律の規定に該当することとなった場合における当該原油若しくは石油製品、ガス状炭化水素又は石炭に係る石油石炭税の税額については、の規定を適用する。

Supplementary Provisions, Article 44Transitional Measures Concerning the Reduction of Petroleum and Coal Tax on Coal Used for Specified Uses

第四十四条（特定の用途に供する石炭に係る石油石炭税の軽減に関する経過措置）

With regard to the application of the provisions of Article 90-3-3, paragraphs (1) and (5) of the New Act on Special Measures Concerning Taxation during the period from October 1, 2012 to March 31, 2014, the phrase "" in is deemed to be replaced with " and Article 43, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)", and the phrase "the tax rate specified in " in is deemed to be replaced with "the tax rate specified in Article 43, paragraph (2), item (iii) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)".

平成二十四年十月一日から平成二十六年三月三十一日までの間における及びの規定の適用については、中「」とあるのは「及び租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第四十三条第二項」と、中「に定める税率」とあるのは「租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第四十三条第二項第三号に定める税率」とする。

With regard to the application of the provisions of Article 90-3-3, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation during the period from October 1, 2012 to December 31 of that year, in , the phrase ", Article 21 and Article 22 (excluding ), and Article 74-5, item (iv) (excluding (b) and (d)), Articles 74-7 through 74-11, and Article 74-13 of the Act on General Rules for National Taxes" is deemed to be replaced with ", (excluding ) and (excluding and and )"; the phrase "the phrase ' and ' in is deemed to be replaced with 'Article 90-3-3, paragraphs (4) and (5) of the Act on Special Measures Concerning Taxation', and " is deemed to be replaced with ""; the phrase "" is deemed to be replaced with " and and "; the phrase "" that follows the "referred to as" clause is deemed to be replaced with ""; and the phrase "the phrase 'crude oil, etc. (meaning crude oil, etc. prescribed in ' in Article 74-5, item (iv), (a) of the Act on General Rules for National Taxes is deemed to be replaced with 'coal for specified uses (meaning coal to which the provisions of Article 90-3-3, paragraph (1) of the Act on Special Measures Concerning Taxation have been applied', the phrase 'crude oil, etc. or crude oil, etc. prescribed in (b)' in (c) of is deemed to be replaced with 'coal for specified uses', and the phrase 'the extraction of crude oil prescribed in , gaseous hydrocarbons prescribed in or coal prescribed in , or crude oil, etc.' in is deemed to be replaced with 'coal for specified uses'" is deemed to be replaced with "the phrase 'crude oil, etc.' in is deemed to be replaced with 'coal for specified uses', the phrase 'crude oil, etc. or crude oil, etc. prescribed in ' in is deemed to be replaced with 'coal for specified uses', the phrase 'the extraction of crude oil, gaseous hydrocarbons or coal, or crude oil, etc.' in is deemed to be replaced with 'coal for specified uses', and the phrase ' and ' in is deemed to be replaced with 'Article 90-3-3, paragraphs (4) and (5) of the Act on Special Measures Concerning Taxation'"; and in , the phrase "Article 74-5, item (iv) of the Act on General Rules for National Taxes (excluding (b) and (d)" is deemed to be replaced with " (excluding and and "; the phrase " as applied mutatis mutandis" is deemed to be replaced with " as applied mutatis mutandis"; the phrase "in " is deemed to be replaced with "in "; the phrase " (limited to the part concerning " is deemed to be replaced with " (excluding the part concerning in and "; and the phrase "Article 25, paragraph (1), and (limited to the part concerning Article 74-5, item (iv), (a) of that Act in and ) and " is deemed to be replaced with "".

平成二十四年十月一日から同年十二月三十一日までの間における及びの規定の適用については、中「、及び（を除く。）並びに国税通則法第七十四条の五第四号（ロ及びニを除く。）、第七十四条の七から第七十四条の十一まで、及び第七十四条の十三」とあるのは「、（を除く。）及び（及び並びにを除く。）」と、「中「及び」とあるのは「及び」と、」とあるのは「」と、「」とあるのは「並びに及び」と、「という。）を」とあるのは「という。）を」と、「国税通則法第七十四条の五第四号イ中「原油等（（納税義務者）に規定する原油等」とあるのは「特定用途石炭（の規定の適用を受けた石炭」と、ハ中「原油等又はロに規定する原油等」とあるのは「特定用途石炭」と、中「（定義）に規定する原油、に規定するガス状炭化水素若しくはに規定する石炭の採取又は原油等」とあるのは「特定用途石炭」」とあるのは「中「原油等」とあるのは「特定用途石炭」と、中「原油等又はに規定する原油等」とあるのは「特定用途石炭」と、中「原油、ガス状炭化水素若しくは石炭の採取又は原油等」とあるのは「特定用途石炭」と、中「及び」とあるのは「及び」」と、中「国税通則法第七十四条の五第四号（ロ及びニ」とあるのは「（及び並びに」と、「準用される」とあるのは「準用される」と、「に」とあるのは「に」と、「（に係る部分に限る」とあるのは「（及び中に係る部分を除く」と、「並びに（及び中同法第七十四条の五第四号イに係る部分に限る。）及び」とあるのは「」とする。

Supplementary Provisions, Article 45Transitional Measures Concerning Refunds of Petroleum and Coal Tax Where Specified Petroleum Products Are Used for Specified Transportation or for Agriculture, Forestry or Fisheries

第四十五条（特定の石油製品を特定の運送又は農林漁業の用に供した場合の石油石炭税の還付に関する経過措置）

With regard to the application of the provisions of Article 90-3-4, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from October 1, 2012 to March 31, 2014, the phrase "the tax rate specified in " in the main clause of is deemed to be replaced with "the tax rate specified in Article 43, paragraph (2), item (i) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)".

平成二十四年十月一日から平成二十六年三月三十一日までの間におけるの規定の適用については、本文中「に定める税率」とあるのは、「租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第四十三条第二項第一号に定める税率」とする。

With regard to the application of the provisions of Article 90-3-4, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation during the period from October 1, 2012 to December 31 of that year, in , the phrase "and Article 22 (excluding ), and Article 74-5, item (iv) (excluding (b) and (d)), Articles 74-7 through 74-11, and Article 74-13 of the Act on General Rules for National Taxes" is deemed to be replaced with ", (excluding ) and (excluding and , and )"; the phrase "in " is deemed to be replaced with "in "; the phrase "" is deemed to be replaced with " and and "; the phrase "" that follows the "referred to as" clause is deemed to be replaced with ""; and the phrase "the phrase 'crude oil, etc. (meaning crude oil, etc. prescribed in ' in Article 74-5, item (iv), (a) of the Act on General Rules for National Taxes is deemed to be replaced with 'petroleum products for specified uses (meaning petroleum products prescribed in Article 90-3-4, paragraph (1) of the Act on Special Measures Concerning Taxation', the phrase 'crude oil, etc. or crude oil, etc. prescribed in (b)' in (c) of is deemed to be replaced with 'petroleum products for specified uses', and the phrase 'the extraction of crude oil prescribed in , gaseous hydrocarbons prescribed in or coal prescribed in , or crude oil, etc.' in " is deemed to be replaced with "the phrase 'crude oil, etc.' in is deemed to be replaced with 'petroleum products for specified uses', the phrase 'crude oil, etc. or crude oil, etc. prescribed in ' in is deemed to be replaced with 'petroleum products for specified uses', and the phrase 'the extraction of crude oil, gaseous hydrocarbons or coal, or crude oil, etc.' in "; and in , the phrase "Article 74-5, item (iv) of the Act on General Rules for National Taxes (excluding (b) and (d)" is deemed to be replaced with " (excluding and , and "; the phrase " as applied mutatis mutandis" is deemed to be replaced with " as applied mutatis mutandis"; the phrase "the Petroleum and Coal Tax Act as applied mutatis mutandis" is deemed to be replaced with " as applied mutatis mutandis"; the phrase "in " is deemed to be replaced with "in "; the phrase " (limited to the part concerning " is deemed to be replaced with " (excluding the part concerning in and "; and the phrase "Article 25, paragraph (1), and (limited to the part concerning Article 74-5, item (iv), (a) of that Act in and ) and " is deemed to be replaced with "".

平成二十四年十月一日から同年十二月三十一日までの間における及びの規定の適用については、中「及び（を除く。）並びに国税通則法第七十四条の五第四号（ロ及びニを除く。）、第七十四条の七から第七十四条の十一まで、及び第七十四条の十三」とあるのは「、（を除く。）及び（及び、並びにを除く。）」と、「中」とあるのは「中」と、「」とあるのは「並びに及び」と、「という。）を」とあるのは「という。）を」と、「国税通則法第七十四条の五第四号イ中「原油等（（納税義務者）に規定する原油等」とあるのは「特定用途石油製品（に規定する石油製品」と、ハ中「原油等又はロに規定する原油等」とあるのは「特定用途石油製品」と、中「（定義）に規定する原油、に規定するガス状炭化水素若しくはに規定する石炭の採取又は原油等」」とあるのは「中「原油等」とあるのは「特定用途石油製品」と、中「原油等又はに規定する原油等」とあるのは「特定用途石油製品」と、中「原油、ガス状炭化水素若しくは石炭の採取又は原油等」」と、中「国税通則法第七十四条の五第四号（ロ及びニ」とあるのは「（及び、並びに」と、「準用される」とあるのは「準用される」と、「準用される石油石炭税法」とあるのは「準用される」と、「に」とあるのは「に」と、「（に係る部分に限る」とあるのは「（及び中に係る部分を除く」と、「並びに（及び中同法第七十四条の五第四号イに係る部分に限る。）及び」とあるのは「」とする。

Supplementary Provisions, Article 46Transitional Measures Concerning Tax Exemption for Specified Coal, etc. for Power Generation in Okinawa That Is Taken Out of a Bonded Area

第四十六条（引取りに係る沖縄発電用特定石炭等の免税に関する経過措置）

The provisions then in force continue to govern petroleum and coal tax that was imposed, or that should have been imposed, before the Effective Date.

施行日前に課した、又は課すべきであった石油石炭税については、なお従前の例による。

With regard to the application of the provisions of Article 90-4-3, paragraph (2) of the New Act on Special Measures Concerning Taxation during the period from April 1, 2012 to December 31 of that year, in , the phrase ", Article 21 and Article 22 (excluding ), and Article 74-5, item (iv) (excluding (b) and (d)), Articles 74-7 through 74-11, and Article 74-13 of the Act on General Rules for National Taxes" is deemed to be replaced with ", (excluding ) and (excluding and and )"; the phrase "In this case, the phrase ' and ' in is deemed to be replaced with 'Article 90-4-3, paragraphs (4) and (5) of the Act on Special Measures Concerning Taxation', and" is deemed to be replaced with "In this case,"; the phrase "in ... 'specified coal, etc. for power generation in Okinawa'" is deemed to be replaced with "and in and ... 'specified coal, etc. for power generation in Okinawa'"; the phrase "in Article 74-5, item (iv), (a) of the Act on General Rules for National Taxes, 'crude oil, etc. (meaning crude oil, etc. prescribed in " is deemed to be replaced with "in Article 23, paragraph (1), item (i) of that Act, 'crude oil, etc."; the phrase "specified coal, etc. for power generation in Okinawa (meaning natural gas or coal exempted from petroleum and coal tax pursuant to the provisions of Article 90-4-3, paragraph (1) of the Act on Special Measures Concerning Taxation', and in (c) of , 'crude oil, etc. or (b)" is deemed to be replaced with "specified coal, etc. for power generation in Okinawa', and in , 'crude oil, etc. or "; the phrase "specified coal, etc. for power generation in Okinawa', and in , 'crude oil prescribed in , gaseous hydrocarbons prescribed in or coal prescribed in " is deemed to be replaced with "specified coal, etc. for power generation in Okinawa', and in , 'crude oil, gaseous hydrocarbons or coal"; and the phrase "is deemed to be replaced" is deemed to be replaced with "is deemed to be replaced, and the phrase ' and ' in is deemed to be replaced with 'Article 90-4-3, paragraphs (4) and (5) of the Act on Special Measures Concerning Taxation'".

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におけるの規定の適用については、中「、及び（を除く。）並びに国税通則法第七十四条の五第四号（ロ及びニを除く。）、第七十四条の七から第七十四条の十一まで、及び第七十四条の十三」とあるのは「、（を除く。）及び（及び並びにを除く。）」と、「この場合において、中「及び」とあるのは「及び」と」とあるのは「この場合において」と、「において「沖縄発電用特定石炭等」とあるのは「並びに及びにおいて「沖縄発電用特定石炭等」と、「国税通則法第七十四条の五第四号イ中「原油等（（納税義務者）に規定する原油等」とあるのは「同法第二十三条第一項第一号中「原油等」と、「沖縄発電用特定石炭等（の規定により石油石炭税の免除を受けた天然ガス又は石炭」と、ハ中「原油等又はロ」とあるのは「沖縄発電用特定石炭等」と、中「原油等又は」と、「沖縄発電用特定石炭等」と、中「（定義）に規定する原油、に規定するガス状炭化水素若しくはに規定する石炭」とあるのは「沖縄発電用特定石炭等」と、中「原油、ガス状炭化水素若しくは石炭」と、「読み替える」とあるのは「、中「及び」とあるのは「及び」と読み替える」とする。

Supplementary Provisions, Article 47Transitional Measures Concerning Refunds of Petroleum and Coal Tax on Specified Gasoline, etc. Used as Raw Materials for Petrochemical Products

第四十七条（石油化学製品の原料用特定揮発油等に係る石油石炭税の還付に関する経過措置）

The provisions of Article 90-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the case where a manufacturer of petrochemical products prescribed in manufactures petrochemical products prescribed in using specified gasoline, etc. prescribed in as raw materials on or after October 1, 2012, and the provisions then in force continue to govern the case where that manufacturer of petrochemical products manufactured those petrochemical products using that specified gasoline, etc. as raw materials before that date.

の規定は、に規定する石油化学製品の製造者が平成二十四年十月一日以後にに規定する特定揮発油等を原料に用いてに規定する石油化学製品を製造した場合について適用し、当該石油化学製品の製造者が同日前に当該特定揮発油等を原料に用いて当該石油化学製品を製造した場合については、なお従前の例による。

With regard to the application of the provisions of Article 90-5, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from October 1, 2012 to March 31, 2014, the phrase "" in is deemed to be replaced with "Article 43, paragraph (2), item (i) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)".

平成二十四年十月一日から平成二十六年三月三十一日までの間におけるの規定の適用については、中「」とあるのは、「租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第四十三条第二項第一号」とする。

With regard to the application of the provisions of Article 90-5, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from April 1, 2014 to March 31, 2016, the phrase "" in is deemed to be replaced with "Article 43, paragraph (3), item (i) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)".

平成二十六年四月一日から平成二十八年三月三十一日までの間におけるの規定の適用については、中「」とあるのは、「租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第四十三条第三項第一号」とする。

Supplementary Provisions, Article 48Transitional Measures Concerning Refunds of Petroleum and Coal Tax Where Specified Heavy Oil Is Used for Agriculture, Forestry or Fisheries

第四十八条（特定の重油を農林漁業の用に供した場合の石油石炭税の還付に関する経過措置）

The provisions of Article 90-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the case where a person engaged in agriculture, forestry or fisheries purchases heavy oil prescribed in by the method prescribed in on or after October 1, 2012 in order to use it for that purpose, and the provisions then in force continue to govern the case where a person engaged in agriculture, forestry or fisheries purchased that heavy oil by that method before that date in order to use it for that purpose.

の規定は、農林漁業を営む者が平成二十四年十月一日以後にに規定する重油をその用途に供するために規定する方法により購入した場合について適用し、農林漁業を営む者が同日前に当該重油をその用途に供するため当該方法により購入した場合については、なお従前の例による。

With regard to the application of the provisions of Article 90-6, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from October 1, 2012 to March 31, 2014, the phrase "" in is deemed to be replaced with "Article 43, paragraph (2), item (i) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)".

平成二十四年十月一日から平成二十六年三月三十一日までの間におけるの規定の適用については、中「」とあるのは、「租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第四十三条第二項第一号」とする。

Supplementary Provisions, Article 49Transitional Measures Concerning Special Provisions on Petroleum and Coal Tax

第四十九条（石油石炭税の特例に関する経過措置）

The provisions of Article 90-3-3, paragraph (2), Article 90-3-4, paragraph (3), Article 90-4, paragraph (2) or (4), Article 90-4-3, paragraph (2), Article 90-5, paragraph (5) or Article 90-6, paragraph (2) or (4) of the New Act on Special Measures Concerning Taxation (excluding the parts of these provisions that apply mutatis mutandis the provisions of Article 74-7 and Article 74-8 (limited to the part concerning ) of the Act on General Rules for National Taxes) (hereinafter referred to as the "provisions of the new Act" in this paragraph) apply to questions, inspections, requests for presentation or submission, or the taking of samples under the provisions of Article 74-5, item (iv) of the Act on General Rules for National Taxes as applied mutatis mutandis under the provisions of the new Act that are made on or after January 1, 2013 with regard to the persons prescribed in the provisions of the new Act (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, inspections or the taking of samples under the provisions of before the amendment by (hereinafter referred to as the "Former Petroleum and Coal Tax Act" in this paragraph), as applied mutatis mutandis under the provisions of or , , or or of the Former Act on Special Measures Concerning Taxation, or of Article 90-3-3, paragraph (2), Article 90-3-4, paragraph (3) or Article 90-4-3, paragraph (2) of the New Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to the provisions of , or Article 46, paragraph (2) of the Supplementary Provisions (hereinafter referred to as the "provisions of the former Act, etc." in this paragraph), pertaining to that investigation had been carried out with regard to those persons; hereinafter referred to as an "investigation covered by the transitional measures" in this paragraph)), and the provisions then in force continue to govern questions, inspections or the taking of samples under the provisions of of the Former Petroleum and Coal Tax Act as applied mutatis mutandis under the provisions of the former Act, etc. that were made before that date with regard to the persons prescribed in the provisions of the former Act, etc. (including those pertaining to an investigation covered by the transitional measures).

、、若しくは、、又は若しくは（これらの及び（に係る部分に限る。）の規定を準用する部分を除く。）の規定（以下この項において「新法の規定」という。）は、平成二十五年一月一日以後に新法の規定に規定する者に対して行う新法の規定において準用する国税通則法第七十四条の五第四号の規定による質問、検査、提示若しくは提出の要求又は採取（同日前から引き続き行われている調査（同日前にこれらの者に対して当該調査に係る若しくは、、若しくは若しくは又は、若しくはの規定により読み替えて適用される、若しくはの規定（以下この項において「旧法等の規定」という。）において準用する経の規定による改正前の石油石炭税法（以下この項において「旧石油石炭税法」という。）の規定による質問、検査又は採取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、同日前に旧法等の規定に規定する者に対して行った旧法等の規定において準用するの規定による質問、検査又は採取（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 90-3-3, paragraph (2), Article 90-3-4, paragraph (3), Article 90-4, paragraph (2) or (4), Article 90-4-3, paragraph (2), Article 90-5, paragraph (5) or Article 90-6, paragraph (2) or (4) of the New Act on Special Measures Concerning Taxation (limited to the parts of these provisions that apply mutatis mutandis the provisions of Article 74-7 and Article 74-8 (limited to the part concerning ) of the Act on General Rules for National Taxes) apply to articles prescribed in Article 74-7 of the Act on General Rules for National Taxes that are submitted on or after January 1, 2013.

、、若しくは、、又は若しくは（これらの及び（に係る部分に限る。）の規定を準用する部分に限る。）の規定は、平成二十五年一月一日以後に提出される国税通則法第七十四条の七に規定する物件について適用する。

Supplementary Provisions, Article 50Transitional Measures Concerning Special Provisions on Aviation Fuel Tax

第五十条（航空機燃料税の特例に関する経過措置）

The provisions then in force continue to govern aviation fuel tax that was imposed, or that should have been imposed, before the Effective Date.

施行日前に課した、又は課すべきであった航空機燃料税については、なお従前の例による。

Except in the case where the provisions of Article 90-8-2, paragraph (2) or (3) or Article 90-9, paragraphs (2) through (5) of the New Act on Special Measures Concerning Taxation apply, if, at the time an aircraft listed in the left-hand column of the following table first flies on or after the Effective Date, there exists in that aircraft aviation fuel on which aviation fuel tax was imposed, or should have been imposed, at the tax rate prescribed in the provisions listed in the middle column of that table, that aviation fuel is deemed to have been unloaded from that aircraft at that time at the place where that aircraft is located, and aviation fuel on which aviation fuel tax should be imposed at the tax rate prescribed in the provisions listed in the right-hand column of that table is deemed to have been loaded onto that aircraft. In this case, necessary matters concerning the application of the provisions of the to that aviation fuel are specified by Cabinet Order.

an aircraft that is an aircraft on Okinawa routes prescribed in Article 90-8-2, paragraph (1) of the New Act on Special Measures Concerning Taxation or of the Former Act on Special Measures Concerning TaxationArticle 90-8-2, paragraph (1) of the New Act on Special Measures Concerning Taxation
an aircraft that is a general domestic aircraft prescribed in Article 90-8-2, paragraph (2) of the New Act on Special Measures Concerning Taxation of the Former Act on Special Measures Concerning TaxationArticle 90-8 of the New Act on Special Measures Concerning Taxation
an aircraft that is an aircraft on a specified remote island route prescribed in Article 90-9, paragraph (1) of the New Act on Special Measures Concerning Taxation of the Former Act on Special Measures Concerning TaxationArticle 90-9, paragraph (1) of the New Act on Special Measures Concerning Taxation

若しくは又はの規定の適用がある場合を除き、次の表の上欄に掲げる航空機が施行日以後最初に航行する時において、当該航空機に同表の中欄に掲げる規定に規定する税率により航空機燃料税が課された、又は課されるべき航空機燃料が現存する場合には、その時に、当該航空機の現存する場所において、当該航空機燃料が当該航空機から取卸しをされたものとみなし、かつ、同表の下欄に掲げる規定に規定する税率により航空機燃料税が課されるべき航空機燃料が当該航空機に積み込まれたものとみなす。この場合において、当該航空機燃料に対するの規定の適用に関し必要な事項は、政令で定める。

に規定する沖縄路線航空機である航空機又は
に規定する一般国内航空機である航空機
に規定する特定離島路線航空機である航空機

Supplementary Provisions, Article 79Transitional Measures Concerning the Application of Penal Provisions

第七十九条（罰則の適用に関する経過措置）

With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。

Supplementary Provisions, Article 80Delegation to Cabinet Order

第八十条（政令への委任）

Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.

この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。

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