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 Article 1 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Article 90-13" with "Article 90-15"), the provisions amending Article 90-11, paragraph (1) of that Act, the provisions amending Article 90-11-2, paragraph (1) of that Act, the provisions adding one Article after that Article, the provisions amending Article 90-12 of that Act, and the provisions in Chapter VI, Section 3-4 of that Act renumbering Article 90-13 as Article 90-15 and adding two Articles after Article 90-12 of that Act: May 1, 2012;
第一条中租税特別措置法の目次の改正規定（「第九十条の十三」を「第九十条の十五」に改める部分に限る。）、同法第九十条の十一第一項の改正規定、同法第九十条の十一の二第一項の改正規定、同条の次に一条を加える改正規定、同法第九十条の十二の改正規定及び同法第六章第三節の四中第九十条の十三を第九十条の十五とし、同法第九十条の十二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 Article 1 amending Article 41-6 of the Act on Special Measures Concerning Taxation, the provisions amending Article 57-7 of that Act (including its heading), the provisions renumbering that Article as Article 57-7-2 of that Act and adding one Article after Article 57-6 of that Act, the provisions amending Article 68-57 of that Act (including its heading), the provisions renumbering that Article as Article 68-57-2 of that Act and adding one Article after Article 68-56 of that Act, and the provisions amending Article 82 of that Act, 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;
the provisions of Article 1 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 (Article 90-4 to Article 90-7)" with "/ Section 3-2 Special Provisions of the Petroleum and Coal Tax Act / Subsection 1 Special Provisions on Taxation for Global Warming Countermeasures (Article 90-3-2 to Article 90-3-4) / Subsection 2 Other Special Provisions (Article 90-4 to Article 90-7) /"), the provisions adding one Subsection and a Subsection title before Article 90-4 in Chapter VI, Section 3-2 of that Act, the provisions amending Article 90-5, paragraph (1) of that Act (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 Article 90-6, paragraph (1) of that Act (excluding the part replacing "March 31, 2012" with "March 31, 2014"), and the provisions amending Article 90-7 of that Act (excluding the part replacing "specified coal for power generation in Okinawa" with "specified coal, etc. for power generation in Okinawa" in paragraph (3), item (iii) of that Article), and the provisions of Articles 43 through 45, Article 47 and Article 48 of the Supplementary Provisions: October 1, 2012;
第一条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（第九十条の四―第九十条の七）」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（第九十条の三の二―第九十条の三の四）／ 第二款 その他の特例（第九十条の四―第九十条の七）／」に改める部分に限る。）、同法第六章第三節の二中第九十条の四の前に一款及び款名を加える改正規定、同法第九十条の五第一項の改正規定（「、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。）、同法第九十条の六第一項の改正規定（「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。）並びに同法第九十条の七の改正規定（同条第三項第三号中「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 Article 1 amending Article 29-3, paragraph (6) of the Act on Special Measures Concerning Taxation, the provisions amending Article 90-4 of that Act (excluding the part pertaining to paragraph (1) of that Article), the provisions amending Article 90-4-3, paragraph (3) of that Act (excluding the part replacing "specified coal for power generation in Okinawa" with "specified coal, etc. for power generation in Okinawa"), the provisions amending Article 90-5 of that Act (excluding the part pertaining to paragraph (1) of that Article) and the provisions amending Article 90-6 of that Act (excluding the part pertaining to paragraph (1) of that Article), and the provisions of Article 49 of the Supplementary Provisions;
第一条中租税特別措置法第二十九条の三第六項の改正規定、同法第九十条の四の改正規定（同条第一項に係る部分を除く。）、同法第九十条の四の三第三項の改正規定（「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。）、同法第九十条の五の改正規定（同条第一項に係る部分を除く。）及び同法第九十条の六の改正規定（同条第一項に係る部分を除く。）並びに附則第四十九条の規定
the provisions of Article 1 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. (Article 66-5)" 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. (Article 66-5) / Subsection 2 Special Provisions on Taxation on Net Interest Payments, etc. Pertaining to Related Persons, etc. (Article 66-5-2 and Article 66-5-3) /", and "Section 23 Special Provisions on Taxation on Interest, etc. on Liabilities of Consolidated Corporations Pertaining to Foreign Controlling Shareholders, etc. (Article 68-89)" 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. (Article 68-89) / Subsection 2 Special Provisions on Taxation on Net Interest Payments, etc. of Consolidated Corporations Pertaining to Related Persons, etc. (Article 68-89-2 and Article 68-89-3) /"), the provisions amending Article 42-2, paragraph (2), item (i) of that Act, the provisions amending the title of Chapter III, Section 7-3 of that Act, the provisions amending Article 66-5 of that Act (including its heading), the provisions adding a Subsection title before Article 66-5 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 Article 68-89 of that Act (including its heading), the provisions adding a Subsection title before Article 68-89 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;
第一条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（第六十六条の五）」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（第六十六条の五）／ 第二款 関連者等に係る純支払利子等の課税の特例（第六十六条の五の二・第六十六条の五の三）／」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（第六十八条の八十九）」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（第六十八条の八十九）／ 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（第六十八条の八十九の二・第六十八条の八十九の三）／」に改める部分に限る。）、同法第四十二条の二第二項第一号の改正規定、同法第三章第七節の三の節名の改正規定、同法第六十六条の五（見出しを含む。）の改正規定、同節中第六十六条の五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、同法第六十八条の八十九（見出しを含む。）の改正規定、同節中第六十八条の八十九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 Article 1 amending Article 10-2-2, paragraph (1) of the Act on Special Measures Concerning Taxation, the provisions amending Article 42-5, paragraph (1) of that Act and the provisions amending Article 68-10, paragraph (1) of that Act, 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 Article 1, item (iii) of the Supplementary Provisions of the Act on Special Measures Concerning Procurement of Renewable Energy Electricity by Electricity Utilities (Act No. 108 of 2011) come into effect;
the provisions of Article 1 adding one item to Article 37-13, paragraph (1) of the Act on Special Measures Concerning Taxation: the date on which the Act Partially Amending the Local Revitalization Act (Act No. 74 of 2012) comes into effect;
第一条中租税特別措置法第三十七条の十三第一項に一号を加える改正規定 地域再生法の一部を改正する法律（平成二十四年法律第七十四号）の施行の日
the following provisions: the date on which the Act on Promotion of Low-Carbon Cities (Act No. 84 of 2012) comes into effect;
次に掲げる規定 都市の低炭素化の促進に関する法律（平成二十四年法律第八十四号）の施行の日
the provisions of Article 1 amending Article 41 of the Act on Special Measures Concerning Taxation, the provisions amending Article 41-2 of that Act, the provisions amending Article 41-3-2, paragraph (12) of that Act, the provisions amending Article 73 of that Act and the provisions adding one Article after Article 74 of that Act;
第一条中租税特別措置法第四十一条の改正規定、同法第四十一条の二の改正規定、同法第四十一条の三の二第十二項の改正規定、同法第七十三条の改正規定及び同法第七十四条の次に一条を加える改正規定
the provisions of Article 1 amending Article 57-9 of the Act on Special Measures Concerning Taxation, the provisions amending Article 68-3-4, paragraph (1) of that Act and the provisions deleting Article 68-58-2 of that Act, 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 Act Partially Amending the Postal Service Privatization Act, etc., and Other Matters (Act No. 30 of 2012) comes into effect.
第一条中租税特別措置法第五十七条の九の改正規定、同法第六十八条の三の四第一項の改正規定及び同法第六十八条の五十八の二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 郵政民営化法等の一部を改正する等の法律（平成二十四年法律第三十号）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 Article 1 (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、第一条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第二章の規定は、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 that paragraph, 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 that paragraph, 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").
新租税特別措置法第五条の二第二十五項（新租税特別措置法第五条の三第五項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新租税特別措置法第五条の二第二十五項に規定する信託の信託財産に属する同条第一項に規定する振替国債若しくは同項に規定する振替地方債又は新租税特別措置法第五条の三第一項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同項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 item (i)) apply to interest received on foreign private bonds prescribed in paragraph (4) of that Article 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 Article 6, paragraph (4) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that were issued before the Effective Date.
新租税特別措置法第六条第十項（第一号に係る部分に限る。）の規定は、施行日以後に発行される同条第四項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第一条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第六条第四項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 paragraph (1), item (i)) apply to equipment, etc. for promoting the reduction of energy and environmental load prescribed in that paragraph 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 Article 10-2-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or constructed before that date.
新租税特別措置法第十条の二の二（第一項第一号に係る部分に限る。）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同項に規定するエネルギー環境負荷低減推進設備等について適用し、個人が同日前に取得又は製作若しくは建設をした旧租税特別措置法第十条の二の二第一項に規定するエネルギー環境負荷低減推進設備等については、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 Article 3, paragraph (1) of the Supplementary Provisions of the Act on Special Measures Concerning Procurement of Renewable Energy Electricity by Electricity Utilities, the phrase "July 1, 2012" in paragraph (1) of that Article is deemed to be replaced with "the date on which the provisions listed in Article 1, item (iii) of the Supplementary Provisions of the Act on Special Measures Concerning Procurement of Renewable Energy Electricity by Electricity Utilities (Act No. 108 of 2011) come into effect", and the phrase "(Act No. 108 of 2011) that fall under the category of certified power generation facilities prescribed in Article 3, paragraph (2)" in item (i), (a) of that paragraph is deemed to be replaced with "renewable energy power generation facilities referred to in Article 3, paragraph (1) of the Supplementary Provisions that pertain to the power generation pertaining to the certification referred to in that paragraph".
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特別措置法附則第三条第一項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新租税特別措置法第十条の二の二の規定の適用については、同条第一項中「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特別措置法（平成二十三年法律第百八号）附則第一条第三号に掲げる規定の施行の日」と、同項第一号イ中「（平成二十三年法律第百八号）第三条第二項に規定する認定発電設備に該当するもの」とあるのは「附則第三条第一項の認定に係る発電に係る同項の再生可能エネルギー発電設備」とする。
Renewable energy power generation facilities prescribed in Article 2, paragraph (3) of the Act on Special Measures Concerning Procurement of Renewable Energy Electricity by Electricity Utilities pertaining to the certification prescribed in the preceding paragraph, for which the certification under the provisions of Article 6, paragraph (1) of that Act is deemed to have been obtained on July 1, 2012 pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions of that Act, 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 paragraph (1) of that Article, and the provisions of that Article (limited to the part pertaining to that item) 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特別措置法附則第三条第二項の規定により平成二十四年七月一日において同法第六条第一項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同法第二条第三項に規定する再生可能エネルギー発電設備は、新租税特別措置法第十条の二の二第一項に規定する指定期間内に取得した同項第一号イに規定する認定発電設備に該当するものとみなして、同条（同号に係る部分に限る。）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 paragraph (1), item (i)) apply to specified machinery and equipment, etc. prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date.
新租税特別措置法第十条の三（第一項第一号に係る部分に限る。）の規定は、個人が施行日以後に取得又は製作をする同項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 Article 10-4, paragraph (1) 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 that paragraph acquires, manufactures or constructs on or before March 31, 2013, the provisions of that Article remain in force. In this case, the phrase "March 31, 2012" in that paragraph 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 the following paragraph as the "amount of income tax pertaining to business income"" in paragraph (3) of that Article is deemed to be replaced with "the income tax on business income before adjustment (meaning the income tax on business income before adjustment prescribed in Article 10, paragraph (8), item (iv) of the Act on Special Measures Concerning Taxation as amended by Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017); the same applies in the following paragraph"; the phrase "amount of income tax pertaining to business income" in paragraph (4) of that Article is deemed to be replaced with "income tax on business income before adjustment"; and the phrase "and" in paragraph (10) of that Article is deemed to be replaced with "and, prior to the amendment by Article 1 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012), 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,".
旧租税特別措置法第十条の四第一項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同項に規定する経営革新設備等については、同条の規定は、なおその効力を有する。この場合において、同項中「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、同条第三項中「事業所得に係る所得税の額として政令で定める金額（次項において「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（所得税法等の一部を改正する等の法律（平成二十九年法律第四号）第十二条の規定による改正後の租税特別措置法第十条第八項第四号に規定する調整前事業所得税額をいう。次項において同じ」と、同条第四項中「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、同条第十項中「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同法第一条（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。